U suvremenim je uvjetima jedan od nezaobilaznih trendova u lokalnim sustavima decentralizacija, napose fiskalna. U tom se ozračju posebice naglašava financijska autonomija lokalnih jedinica i na rashodnoj i na prihodnoj strani. Rastući je naglasak na izvorima financiranja lokalnih javnih usluga, posebice u kontekstu često nedostatnih sredstava, ali i odgovornosti lokalnih vlasti za pružene javne usluge. Na lokalnim je razinama možda ta odgovornost to veća s obzirom na to da je riječ o “najneposrednijoj” razini vlasti, razini koja bi trebala moći ponajbolje identificirati potrebe građana i odgovoriti na njih. Na tom su tragu, posebice na lokalnim razinama, primjetne novije prakse uključivanja građana u pojedine faze proračunskog ciklusa. U tim se okvirima javlja i pitanje uporabe samooporezivanja, specifičnog instrumenta financiranja javnih dobara.One of the most significant trends in local finances of the day is fiscal decentralisation, a process which is very much present in both Croatia and Macedonia. In the context of the aims of decentralisation, and with regard to frequently limited local financial capacities, sources of funding for local public services and infrastructure attract the attention of both theory and practice. Along these lines, this paper takes a look at self-taxation, a specific manner of financing local public goods with a long tradition in both countries, often referred to as an indigenous instrument of collecting funds for local expenditure. Besides decentralisation, the authors also refer to other trends which may have an impact on the broader use of the said model of financing; urbanisation and a notable shift towards increased involvement of citizens in certain phases of the budgetary cycle. The second part of the paper is dedicated to the concept and fundamental features of self-taxation, the current position of this funding instrument in the local finances of Croatia and Macedonia, and the aspects of its practical application. Finally, the authors propose certain recommendations for future application of self-taxation by referring to the theoretical and practical experience relating to this financial model
