Research background: Despite of the universality of the implementation in democratic countries the principle of decentralization resulting from the belief that it is an instrument to improve the efficiency of public funds management, both the scope of public services and the level of decentralization in individual countries are not identical. Purpose of the article: Comparison the scope of fiscal decentralization...

The scope of public authority depend on many factors. One of them is a declaration, usually expressed in the constitution of a given country (Sferlea, 2014, Libman, 2010, Nehmelman, Vetzo, 2016) of the application of the decentralisation principle in the performance of public tasks. Despite this declaration, the structure of the public sector and the tasks carried out at different levels in particular countries are not identical....

PRs are new category of local government revenues, which was introduced by changing the law on public finances at the end of 2006 and which took effect in 2007. By principle, these revenues should be converted into property expenditures. Their formalisation did not only allow assessing their absolute size but also a comparison with the longer existing property expenditures. Both categories were subject of analysis in this article....

Research background: The quality of information provided by the fiscal authorities and the correct flow of this information between them and the society are very important especially in times of crisis, when there is an imbalance in public finances and an increasing public debt. Ensuring fiscal transparency (transparency of public finances) reduces fiscal risk and corruption and supports public acceptance of fiscal reforms. Purpose...