Federalizm fiskalny – wady i zalety
Fiscal Federalism – Advantages and Disadvantages

Summary/Abstract: Purpose – The aim of the article is to present the state of current knowledge concerning the advantages and disadvantages of fiscal federalism. The recent global financial crisis was an impulse to verify the current assessment of these advantages and disadvantages. Design/methodology/approach – The article is based on a review of literature on the subject of fiscal federalism. Findings – The conclusions stemming from this review indicate that the advantages exceed the disadvantages only when fiscal federalism is implemented in conditions of a well-functioning institutional system and when there is an effective mechanism for supporting the poorest regions by others, i.e. a mechanism of redistribution. Originality/value – The paper enables getting acquainted with the results of the current arrangements regarding the balance of costs and benefits of using fiscal federalism, which is a voice in the discussion on the advantages and disadvantages of increasing the autonomy of regions in the implementation of state or EU tasks.

• Details
• Contents