Fiscal decentralization is one of the policy implementations of regional autonomy, which authorizes local governments to manage their local finances independently. However, with the evolution of the times and the dynamics that are taking place, the application of fiscal decentralization worldwide is changing at each time of year. Therefore, it is necessary to investigate fiscal decentralization research temporarily over the course of four decades. The study aims to explain the development of research on fiscal decentralization over a period of four decades. This research integrates Scopus database to offer a thorough conceptual and structural overview of the field by integrating bibliometric approaches and content analysis. The research procedure begins with the determination of the scope of the research, the inclusion and exclusion criteria for the selection process, the collection of data on Publish or Perish (PoP), and the execution of bibliometric analysis on VosViewer. The research shows that the type of journal with the highest productivity has sub-topics of economy, public service, development, and environmental. The development of fiscal decentralization research has a positive upward trend and most of the top-ranked journals indicate that fiscal decentralization has links and influences with other variables. It is apparent that the most often keywords emerged and studied in the research on fiscal decentralization are related to efficiency, measure, role, degree, growth, and fiscal federalism. Meanwhile, the least frequent keywords are related to poverty and inequality, health outcome, environmental pollution, Latin America, South Africa, fiscal autonomy, corruption, OECD country, determinant, and public sector. These keywords are the future lines of research that may be used for future research on the topic of fiscal decentralization.

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