International Istanbul Economic Research Conference (IIERC), İstanbul, Türkiye, 18 - 20 Kasım 2021, ss.70
Fiscal decentralization, one of the main issues in economic research in recent decades, is believed
that the management of public fiscal resources and the service delivery by local governments would
be carried out more effectively than central governments. The aim of this study is to determine the
fiscal decentralization effectiveness of subnational governments in the 32 countries, divided into
two categories as the unitary states and the federal states, from 2010 to 2019, and to compare the
effectiveness levels in the period between the Global Finance Crisis and the COVID-19 Crisis. To
calculate the fiscal decentralization efficiency of the selected countries with the data envelopment
analysis method, inputs and outputs determined within the scope of different studies in the field
of fiscal decentralization are used together. In this study, which is important in terms of calculating
the relative efficiency scores of the countries in the period between the two crises, it is detected
that most of the countries analysed reached high effectiveness scores in the thereafter Global
Finance Crisis.