Title of research: Comparative Study on the Principle of Abuse of Competence Restricting the Local Fiscal Autonomy.
Promotors: Prof. M.J.M. de Jonckheere and Prof. S.J.C. Hemels
Sub-central governments do have a degree of autonomy in performing their tasks, and part of that local autonomy involves governments gaining their own revenues by levying taxes. This local fiscal autonomy is, for example, legislated in the European Charter of Self-Government.
Firstly, the PhD research focuses on the meaning of local fiscal autonomy, both in an economic, a philosophic, a historic, and a fiscal-legal way, and how this is established in the legal systems of the examined countries (Netherlands and Belgium at least'…