Fiscal Decentralisation and Provision of Local Public Services in Selected EU Countries

Fiscal decentralisation aims to provide own financial resources or transfers from the central government for an efficient use of the original competences by local governments. This paper deals with the role of fiscal decentralisation and its impact on local public services. Rational indicators of revenue and expenditure fiscal decentralisation and selected local government expenditure are compared by public services, including the extent of decentralisation in selected EU countries. Modelling and comparison of selected EU countries is carried out through the method of multidimensional scaling according to the similarity of local government expenditure on services of social protection, healthcare, education, and recreation and culture (as % GDP) in years 2006, 2009 and 2012.