Bulletin n. 2/2007 | ||
October 2007 | ||
Bouvier Michel |
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Repenser la solidarité financière entre collectivités locales : les nouveaux enjeux de la péréquation | ||
in Revue française d'administration publique , N. 121-122 , 2007 , 75-78 | ||
In France, introducing equalization into the constitution is fully justified on condition we recognize that local financial autonomy is rooted in fiscal autonomy and accept the consequences. However, the legal definition of equalization is now in need of interpretation: a contemporary concept of financial equalization cannot disregard global trends in public financial management, in particular the notion of responsibility. From that point of view, equalization understood in a strict sense as a way to compensate for inequalities does not favour a sense of responsibility on the part of those who benefit from it – rather it is a source of dependence and therefore in contradiction with the principle of self-management and autonomy of decision. To avoid this weakness, equalization has to exist in a financial culture characterised today by the replacement of the former means rationale by a results rationale. Equalization should be reconsidered today in the context of the good governance of a complex local and national financial system. | ||