Abstract
Fiscal decentralization as a tool for the transfer of competences from the central level of government to lower levels of government - municipalities and higher territorial units. The introduction of fiscal decentralization in Slovakia, a new method of funding, which has the effect of reinforcing the financial autonomy of these entities, their stability, independence and effectiveness in the use of funds to implement their plans for investments to meet the needs of residents of municipalities and actual and potential businesses engaged in business activities the territory of the municipality.
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