The administrative and executive activity of the state is so vast and multilateral, that it cannot be carried out or borne by just the central public administration bodies. Therefore in addition to state bodies of the central government as part of the public administration bodies a number of local administration bodies are set up and they represent the links of the Albanian Republic administrative device. The local government is a very important topic among citizens and this because we are directly or indirectly affected by it. This not only because we pay the local taxes that fill the offers of the local government, but also through the services that we as users and consumers receive from it. The development of local units promotes the development of natural resources and the will of sharp minds to do something new and better. Albania has already been introduced to the path of the European integration reforms, which are dictating essential structural and social-economical changes, where among other things there is also included the decentralization and local autonomy.
As regarding to decentralization, it has emerged as a need to delegate responsibilities from central to local level and its aim is to improve governance. Having these responsibilities and powers in most of the cases has helped increasing the power efficiency, the level of democracy, the distribution of responsibilities and bringing the decision-making closer to people. However the decentralization process has mostly helped to increase the quantity and quality of services offered to citizens and in this way responding in a better way to their needs and interests.
To talk about the local government decentralization, means to treat a much discussed problem, which remains evasive in some aspects, and sometimes difficult to understand. For this reason, in this article we will be briefly introducing the meaning of decentralization in the Albanian dimension. We will also concentrate on the achievements in the legal and fiscal aspects as well as the advantages and disadvantages of this process.
Keywords: Achievements, Decentralization, Fiscal process, Legal process