The aim of the paper is to answer the question of whether fiscal reporting (more precisely, financial reporting of public finance sector entities (PFSE)) earnestly expressed the results of activities (information included is reliable, understandable and complete), and provide suggestions on how...

Implementation of the country's decentralization and democratization processes requires definition of the territorial selfgovernment's independence, while the determinants of the independence of the territorial selfgovernment units (TSGU) that define its kind and scope can be divided into...