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....

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...

Motivation: Decentralization is one of the main challenges in public sector reform. In democratic countries the level of decentralisation in individual countries is not identical. The varying scope of decentralization affects the quality, quick and efficient decision-making by public leaders. Aim: Comparison of the extent of fiscal decentralisation in EU Member States; creation of groups of states with similar levels of decentralisation;...