Abstract:

In the context of processes of change that is included the Albanian state, the local governments plays an important role. Membership in various international bodies has given a special priority to this government.

In the center of this paper is the analysis of fiscal decentralization of local government, specifically addressing the priorities, competences and responsibilities assigned to this government during this complex process.

Local government is regarded as government closer to citizens, and for this the increasing of its competence, financial resources and an active community participation in decision making, will increase the responsibilities of power.

This treatment is based on the legal framework of local government, taking a look at its changes over the years, analyzing and decentralization strategy.

The article offers concrete conclusions based on the performance of this multilateral process and its implementation in local units of state.