THE SERVICE AND INCOME DIVISION IN FISCAL RELATIONS BETWEEN CENTRAL GOVERNMENT AND LOCAL GOVERNMENTS IN SPAIN

Abstract

Author(s): Hayal YETKİN ŞALE

Local governments are important and indispensable government units in the organization of public administration. They are required to have regular and sufficient financial resources in order to obtain and carry out the tasks undertaken by them. In this study, the fiscal relationship between central government and local governments in Spain is examined in the context of service and income distribution.

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