Abstract
The aim of the paper is to divide the OECD aggregate data and analyze the revenues and expenditures of the Slovak (local, regional) self-government. The reason is the absence of these OECD data. The aim of our article is to analyze the system of revenues and expenditures of territorial self-government, which was created by fiscal decentralization, in the conditions of the Slovak Republic during the period 2009-2018. This is based on the OECD methodology, which divides income into five areas, namely taxes, grants and subsidies, tariffs and fees, property income and social contributions. Expenditure areas correspond to the classification according to the functional classification COFOG and reported as a share of GDP.In the area of income, tax revenue is a more important component in the case of local self-government. In all expenditure areas, the regional self-government shows lower expenditure, except for health and social security.
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