EN
Fiscal decentralization introduces the complicated and sensitive problems, which have impact on the function of a civil society. The foundation of a fiscal decentralization is coming out of the economic, social, political, and juridical conditions with the goal of reaching the increasing affectivity, transparency, and responsibility while granting the public goods and services. The substance of a fiscal decentralization creates a relative strengthening of a fiscal autonomy of the lower government levels and an overall improvement of harmonization of the tax and expense decisions, which respect the coordination with the macroeconomic goals. In the advanced, but also developing countries many authors started already empirical research and are analyzing the impact of a fiscal decentralization on the economic growth, budget equilibrium, macroeconomic stability, development, and the size of the public sector. This type of research has never been carried out in Slovakia because of objective reason.