英文摘要 |
France has clearly long been a Unitary State as its fiscal power has been controlled by the central government. In 2003, When the Constitution was amended in 2003, a constitutional basis for affirming the fiscal power of local self-governing bodies was added. However, because of the legal principle of taxation, the local selfgoverning bodies have not really been given the taxation rights. Fortunately, the local self-governing bodies can still negotiate with the central government through the fiscal compensation and fiscal balance, and strive for the possible distribution of tax revenues, so as to ensure that they have limited financial power. However, when the central government transfers the authority to the local self-governing bodies, the local self-governing bodies is entitled to submit a petition for a constitutional interpretation to the Constitutional Council if there is no sufficient financial resources, or if the Congress may limit the inherent financial resources of the local self-governing body. On the other hand, from the expenditure perspective, the local self- governing bodies can freely decide the budget from the financial resources by their own local council which is composed of local residents which enables the local government to spend according to the budget, and even have the ability to borrow. It can be described as having a fairly complete expenditure and budgetary fiscal power. |