Congruence principle (public finance)
The congruence principle is a term from public finance and is based on the model of ideal-typical procurement cooperatives . It says that certain groups of people should be brought into congruence and comprises three sub-principles, each of which is supposed to bring groups of people into congruence:
- Principle of fiscal equivalence : the group of users should match the group of payers.
- Principle of democracy : the circle of those subject to decision-making should match the circle of those authorized to control.
- Principle of immediate control : the group of those authorized to control should match the group of those actually controlling.