Die finanzielle Situation der Gemeinden in Südtirol und Tirol: Eine vergleichende Analyse der Gemeindehaushalte
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In all EU member states municipalities form the administrative level of a state that on the one hand is closest to the population and on the other hand is confronted most directly with socio-demographic, technological and economic changes. In general the local administration is responsible for the delivery of services of general interest for the benefit of the local society. To ensure the provision of necessary services for the local population, the municipalities need financial resources deriving from taxes, levies, fees, market fees or transfers from higher administrative levels. The academic community and practitioners agree that for their sustainable development, municipalities require a certain level of financial flexibility. The financial scope is defined by the expenditure (financial requirements) in proportion to the revenue (financial strength) as reported in the municipal budgets. This paper attempts a transnational comparison of the financial situation of the municipalities in the Autonomous Province of Bozen/Bolzano - South Tyrol (Italy) and the federal state of Tyrol (Austria). Despite the close historical and cultural ties between these two provinces or federal states, the municipalities operate under different institutional frameworks, which are reflected in the diverse structure of municipal budgets and complicate a direct comparison.