## Datos de trabajo

| Título: THE DECENTRALISATION PROCESS IN EUROPEAN COUNTRIES.
| Fichero del trabajo: pulse aqui
| Tipo: Comunicación
| Área: E.2. Relaciones fiscales intergubernamentales.
| Autores: José S. Miñana Simó
| Resumen: The paper compares all the European Union countries and establishes their relative position and territorial levels with regard to the processes of decentralisation (or centralisation), and fiscal responsibility. There are five governmental territorial levels: a) supranational, b) central (non-federal countries) or federal, c) state (federal countries), intermediate or regional, d) local, and e) general (includes all preceding levels). Two very serious EU candidates, Hungary and Poland, are included as well as a federal state, Switzerland, with an outstanding balance of territorial levels. The study period is 1982-1995 and cash-flows and percent ratios are used for both revenue and expenditure.