World experience shows that public participation in the budget process and openness in the public sector are the … opportunities for corruption. Researchers around the world (Alt, Lassen, Skilling, Bernick, Gandía, Yannacopoulos, Darbyshire …, Slukhai and others) and international organisations such as the International Monetary Fund, OECD, the World Bank, the …

Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax … of fiscal decentralization is undeniable, its role in municipal budgets is much discussed. The goal of the article is to …

This paper aims to examine whether the status of fiscal decentralization generates efficiency in local spending … point of vertical fiscal imbalance but also the fiscal implication of spending decentralization and local government … empirical results show that fiscal decentralization determines more responsible and efficient local spending, enhancing local …

economic development of territories, in the context of budget decentralization. The study also describes the transformation of … economic changes in Ukraine which demonstrate that the reform of the local self-government system and the decentralization of … decentralization have been provided. The authors conclude that a successful territorial development strategy requires a joint …