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Fiscal decentralization of the Visegrad Group countries as a key factor of development

Article history: Received 28 May 2022, Accepted 3 July 2022, Available online 4 July 2022

pages: 31-44


Andrii Buriachenko, Kateryna Levchenko, Nataliіa Spasiv, Alla Osipova


The  article  investigates  the  process  of  decentralization  of  public  administration  in  the  Visegrad  Group countries.  The  authors  use  the  share  of  local  budget  revenues  of  Visegrad  Group  countries  in  GDP  and  the share of tax (own) revenues in the revenues of local budgets of Visegrad Group countries, as main indicators. The research examines the essence of fiscal decentralization and reforms of fiscal decentralization in Visegrad Four. It has been found that the purpose of fiscal decentralization was to increase the financial independence of the municipalities, but the local governments of the Visegrad Four countries still depend on the state budget and  economic  development  of  a  country.  In  general,  process  of  fiscal  decentralization  still  has  the  national particularities. 

DOI: https://doi.org/10.32933/ActaInnovations.45.3


fiscal federalism; decentralization; Visegrad group countries; local governments’ expenditures and revenues