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=== Fiscal ===
Fiscal decentralization means decentralizing revenue raising and/or expenditure of moneys to a lower level of government while maintaining financial responsibility.<ref name=
▲Fiscal decentralization means decentralizing revenue raising and/or expenditure of moneys to a lower level of government while maintaining financial responsibility.<ref name="Forms" /> While this process usually is called [[fiscal federalism]], it may be relevant to unitary, federal, or confederal governments<ref>{{Cite web |last=Sharma |first=Chanchal Kumar |last2=Valdesalici |first2=Alice |title=Fiscal Federalism |url=https://oxcon.ouplaw.com/display/10.1093/law-mpeccol/law-mpeccol-e287?prd=MPECCOL |access-date=2024-01-01 |website=Oxford Constitutions |language=en |doi=10.1093/law-mpeccol/law-mpeccol-e287?rskey=5mdn72&result=134&prd=mpeccol}}</ref>. Fiscal federalism also concerns the "vertical fiscal asymmetries" where the central government has too much or too little revenue raising powers relative to the subnational levels (positive or negative Vertical Imbalance) or gives too much or too little money to the lower levels (negative or positive Vertical Gap)<ref>{{Cite journal |last=Sharma |first=Chanchal Kumar |date=2012-03 |title=BEYOND GAPS AND IMBALANCES: RE‐STRUCTURING THE DEBATE ON INTERGOVERNMENTAL FISCAL RELATIONS |url=https://onlinelibrary.wiley.com/doi/10.1111/j.1467-9299.2011.01947.x |journal=Public Administration |language=en |volume=90 |issue=1 |pages=99–128 |doi=10.1111/j.1467-9299.2011.01947.x |issn=0033-3298}}</ref>. It actually can be a way of increasing central government control of lower levels of government, if it is not linked to other kinds of responsibilities and authority.<ref>{{Cite journal |last=Sharma |first=Chanchal Kumar |date=2012-03 |title=BEYOND GAPS AND IMBALANCES: RE‐STRUCTURING THE DEBATE ON INTERGOVERNMENTAL FISCAL RELATIONS |url=https://onlinelibrary.wiley.com/doi/10.1111/j.1467-9299.2011.01947.x |journal=Public Administration |language=en |volume=90 |issue=1 |pages=99–128 |doi=10.1111/j.1467-9299.2011.01947.x |issn=0033-3298}}</ref><ref>David King, ''Fiscal Tiers: The Economics of Multilevel Government,'' George Allen and Unwin, 1984.</ref><ref>Nico Groenendijk, "[https://www.researchgate.net/profile/Nico_Groenendijk/publication/298875286_Fiscal_federalism_revisited/links/56ed282008aed17d09f6eb21/Fiscal-federalism-revisited.pdf Fiscal federalism Revisited]" paper presented at Institutions in Transition Conference organized by IMAD, Slovenia Ljublijana.</ref><ref>"Decentralization: A Sampling of Definitions", 1999, p. 18.</ref>
Fiscal decentralization can be achieved through user fees, user participation through monetary or labor contributions, expansion of local property or sales taxes, intergovernmental transfers of central government tax monies to local governments through [[transfer payment]]s or [[grant (money)|grants]], and authorization of municipal borrowing with national government loan guarantees. Transfers of money may be given conditionally with instructions or unconditionally without them.<ref name=Forms/><ref>[http://www1.worldbank.org/publicsector/decentralization/fiscal.htm Intergovernmental Fiscal Relations] {{webarchive|url=https://web.archive.org/web/20130616152046/http://www1.worldbank.org/publicsector/decentralization/fiscal.htm |date=2013-06-16 }}, Decentralization and Subnational Economies project, [[World Bank]] website, ''accessed February 9, 2013''.</ref>
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