|Contributor: Swiss Agency for Development Cooperation (SDC)
Contact: Pradeep Itty
by Bernard Dafflon
|The distribution of tasks among the different levels of government (local, regional, national) goes hand in hand with the competence of individual administrative authorities to collect taxes and assume responsibility for their budget. In this way local and regional authorities receive greater autonomy to apply the money for legally-required services (agency model) or services requested by the citizens (choice model). In a federal nation the question of tax harmonization and equalization plays an important role in maintaining certain equal opportunities on a national level.
Fiscal Decentralization (pdf format*)
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