Article: The effects of fiscal decentralisation on local finances after the territorial reform of local government in 2015 in Albania Journal: International Journal of Managerial and Financial Accounting (IJMFA) 2024 Vol.16 No.1 pp.69 - 97 Abstract: The local government, as the government closest to the community, aims to meet the needs that are the most useful to the community. Local government itself is essentially the result of the decentralisation of central government through the division of the power horizon, depending on the form of government in a political society. The level of efficiency and effectiveness in services and in meeting the needs of the community depends on the functioning deriving from decentralisation in the political, administrative and financial directions. Different countries have a strong tradition in the organisation and functioning of local governments. Citizen sensitivity makes many local administrative and financial decision-making problems for local issues more democratic for direct democracy. Like all Eastern European countries, Albania, after the system changed in 1990, implemented two reforms to regulate the effectiveness and quality of local services for the community. Inderscience Publishers - linking academia, business and industry through research

Title: The effects of fiscal decentralisation on local finances after the territorial reform of local government in 2015 in Albania

Authors: Arben Hysi; Elenica Pjero; Grigor Dede; Ashutosh Kolte

Addresses: Department of Business Administration, University of Vlora, Pavaresia, Kosova, 9400-Skele, Vlore, Albania ' Faculty of Economy, University of Vlora, Pavaresia, Kosova, 9400-Skele, Vlore, Albania ' Department Finance and Accounting, University of Vlora, Pavaresia, Kosova, 9400-Skele, Vlore, Albania ' Department of Management Sciences (PUMBA), Savitribai Phule Pune University, Ganeshkhind, Pune – 411007 Maharashtra, India

Abstract: The local government, as the government closest to the community, aims to meet the needs that are the most useful to the community. Local government itself is essentially the result of the decentralisation of central government through the division of the power horizon, depending on the form of government in a political society. The level of efficiency and effectiveness in services and in meeting the needs of the community depends on the functioning deriving from decentralisation in the political, administrative and financial directions. Different countries have a strong tradition in the organisation and functioning of local governments. Citizen sensitivity makes many local administrative and financial decision-making problems for local issues more democratic for direct democracy. Like all Eastern European countries, Albania, after the system changed in 1990, implemented two reforms to regulate the effectiveness and quality of local services for the community.

Keywords: local finances; fiscal decentralisation; effects of decentralization; territorial reform; local government; Albania.

DOI: 10.1504/IJMFA.2024.135354

International Journal of Managerial and Financial Accounting, 2024 Vol.16 No.1, pp.69 - 97

Received: 13 Mar 2022
Accepted: 21 Jun 2022
Published online: 06 Dec 2023 *

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Title: The effects of fiscal decentralisation on local finances after the territorial reform of local government in 2015 in Albania

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