Review of Contemporary Business Research

Concept of Fiscal Decentralization and Its Development in the Baltic Countries
Gediminas Davulis

Abstract
Realization of fiscal decentralization in the public economic sector of Lithuania and its correspondence to the principles of the European Charter of Local Self-Government are considered. General principles of tax distribution on the state and local government levels are discussed. Dynamics of budget expenditure of Lithuanian municipalities and their shares in the national budget as well as in the gross domestic product from the point of view of fiscal decentralization is analyzed. Municipal income, its structure and sources are considered. The comparative analysis budget structures of the Vilnius and other capitals of the Baltic countries, i.e. Tallinn and Riga is performed.

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