Fiscal federalism relevant for all kinds of government: unitary, federal and confederal. The concept of fiscal federalism is not to be associated with fiscal decentralization in officially declared federations only; it is applicable even to non-federal states (having no formal federal constitutional arrangement) in the sense that they encompass different levels of government which have de facto decision-making authority. This, however, does not mean that all forms of governments are 'fiscally' federal, only that 'fiscal federalism' is a set of principles that can be applied to all countries attempting 'fiscal decentralization'. In fact, fiscal federalism is a general normative framework for assignment
Procurator fiscal the Roman-Dutch and French manorial or seignorial administrator (Dutch "procurator-fiscaal", French "procureur fiscal"), who, as the "fiscal" in the title suggests, was originally an officer of the sheriff (the local law enforcement officer and judge) with financial (fiscal) responsibilities: the procurator fiscal collected debts, fines, and taxes. However, such responsibilities had been eclipsed in the course of the 18th century by their duty as prosecutor in the sheriff court with the passage of the Criminal Procedure (Scotland) Act 1701. In this capacity they gave concurrence in private prosecutions and prosecuted on behalf of the Crown. The Sheriff Courts (Scotland) Act