ფისკალური დეცენტრალიზაციის როლი ადგილობრივი თვითმმარათველობის განვითარებაში

Process of decentralization plays important role in development and progress of any
country. It gives a hand to base real effective government. When we speak about advantages of
decentralization we must notice the special role of fiscal decentralization. Without this component it
is impossible to implement real process of decentralization.
Fiscal decentralization is defined in science literature like this: To pass the right of
managing local finances independently by central to local government. The quality of fiscal
decentralization is evaluated by the right to manage independently expenditure and revenues, the
ability of cooperation between municipalities and the right to gain grants and loans independently.
In spite of this process fiscal decentralization in Georgia has started since 2006 (when local
and governmental and estate separated) quality of fiscal decentralization is still on law level in
Georgia. Legislation is still problem as well as implementing of fiscal decentralization.
Georgia feels lack of making decisions by local government and maintains strict style of
central government.
The problem that makes politics of decentralization less prioritized is hard economic
problems and the status of developing country. Fiscal decentralization plays special role in
development of economic of the country and in regional politics. Fiscal decentralization is based on
free market principles, creates competitive environment and has positive influence on development
of economic.