The phenomenon of participatory budgeting in Polish cities shows growing awareness of citizens’ role in local development. Participatory budgeting is a tool of partial empowerment of residents through local budgetary policy. A social energy released by initiatives and proposed projects allows...

Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective...