The paper presents a direct international comparison of the existing fiscal decentralization systems of European Union member states (hereinafter EU-28), which are also signatories of the European Charter of Local Self-Government (hereinafter ECLSG or Charter). The results of the benchmarking show that the conceptual index of fiscal decentralization (hereinafter CIFD) is an appropriate tool for direct international comparison of different fiscal decentralization systems, while allowing measurements of their effectiveness, as there is a direct link between the CIFD and the basic principles of the ECLSG. The CIFD is an upgrade of classical methods (indicators) used to measure fiscal decentralization, and, at the same time, reflects the consideration of the selected basic principles of the ECLSG. The CIFD consists of five indicators, four of which represent quantified selected basic principles of the ECLSG, and the fifth indicator represents the number of lower management levels. Thus, with the use of CIFD, the EU-28 obtained definite levels of fiscal decentralization, while, due to the established direct link between the CIFD and the ECLSG guidelines, the indices in the index structure themselves indicated either greater or lesser compliance of their fiscal decentralization systems with the selected basic principles of the Charter. The paper concludes with a simulation of an empirical conceptual model of fiscal decentralization (hereinafter CMFD) which is now offering the opportunity to identify critical points or shortcomings of the existing fiscal decentralization system in each country, limiting or even eliminating them with the aim of achieving a highly efficient system of fiscal decentralization.

中文翻译：

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“在欧洲地方自治宪章（ECLSG）的背景下，对欧盟成员国的财政分权制度与财政分权的概念指数（CIFD）进行直接国际比较”

本文对欧盟成员国（以下简称EU-28）的现有财政分权体系进行了直接的国际比较，它们也是《欧洲地方自治宪章》（以下简称ECLSG或《宪章》）的签署国。基准测试的结果表明，财政分权的概念指数（以下简称CIFD）是直接国际比较不同财政分权制度的一种适当工具，同时可以衡量其有效性，因为CIFD与基本分权之间存在直接联系。 ECLSG的原则。CIFD是用于衡量财政分权的传统方法（指标）的升级，同时反映了对ECLSG选定基本原则的考虑。CIFD包含五个指标，其中四个代表量化的拉加经委会基本原则，第五个指标代表较低管理级别的人数。因此，通过使用CIFD，EU-28获得了一定程度的财政分权，而由于CIFD与ECLSG准则之间建立了直接联系，因此索引结构中的指数本身表明其遵守程度或高或低具有《宪章》选定基本原则的财政分权制度。本文以模拟财政分权的经验概念模型（以下简称CMFD）作为结尾，该模型现在为确定每个国家现有财政分权体系的关键点或不足提供了机会，