THE FISCAL FEDERALISM AND THE LOCAL AND REGIONAL AUTONOMY IN THE ENLARGEMENT OF THE EUROPEAN UNION

In the process of European construction is observed a political and economic decentralization -diverse in degree and in levels-. The countries of the last enlargement and those who prepare its process of adhesion for the EU have seen in the regional and local autonomy one of the keys to face up to the necessary political, economic and social transformations, as well as to the evident increase of the social and territorial inequality. The object of this work is to analyze if a parallelism exists between "fiscal federalism" and the consolidation of the democracy and of the cohesion, as well as to present some trends observed in the Balkans as possible elements that would form it political and economic future.