Home  Journals  Finance and Credit  30(366) – 2009 August

Evolution of budgetary security equality’s model in Sweden: last updating

Available online: 17 September 2009

Subject Heading: Interbudgetary relations

JEL Classification: 

In given paper the mechanism of financial equalization in system of intergovernmental fiscal relations in Sweden is considered. Article gets touch specificity of intergovernmental fiscal relations in a context Swedish model of social and economic development. Issues of vertical and horizontal equalization are considered and distribution of taxes among budgetary systems is shown. The process of consultations between central government and the local ones concerning allocation of transfers has described. A historical digression to the models of financial equalization has done since 1966. The paper focused on the procedures of horizontal financial equalization entered into 2008. In the conclusion the lessons which should be taken out from the Swedish model of financial equalization for post soviet practice are presented.

Keywords: intergovernmental fiscal relations in Sweden; local budgets, local taxes, PIT, transfers, horizontal equalization, revenue equalization, expenditure equalization

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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