Editing Decentralization (section)

=== Fiscal ===
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. Fiscal federalism also concerns the "vertical imbalances" where the central government gives too much or too little money to the lower levels. 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>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>