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.

Altunbas, Y., & Thornton, J. (2012). Fiscal decentralization and governance. Public Finance Review, 40(1), 66–85. https://doi.org/10.1177/1091142111424276

Arzaghi, M., & Henderson, J.V. (2005). Why Countries are Fiscally Decentralizing?. Journal of Public Economics, 89(7), 1157–89. https://doi.org/10.1016/j.jpubeco.2003.10.009

Bahl, R., Martinez-Vazquez, J., & Wallace, S. (2002). State and Local Government Choices in Fiscal Redistribution. National Tax Journal, 55(4), 723–742. http://www.jstor.org/stable/41789637

Baskaran, T., & Feld, L.P. (2013). Fiscal Decentralization and Economic Growth in OECD Countries: Is There a Relationship?. Public Finance Review, 41(4), 421–445. https://doi.org/10.1177/1091142112463726

Bird, R.M., & Vaillancourt, F. (1999). Fiscal Decentralization in Developing Countries: An Overview. In R.M. Bird & F. Vaillancourt (Eds.), Fiscal Decentralization in Developing Countries (pp. 172–205). Cambridge University Press.

Bodman, P., & Hodge, A. (2010). What Drives Fiscal Decentralization? Further Assessing the Role of Income. Fiscal Studies, 31(3), 373–404. https://doi.org/10.1111/j.1475-5890.2010.00119.x

Bojanic, A.N. (2018). The Impact of Fiscal Decentralization on Growth, Inflation, and Inequality in the Americas. CEPAL review, 124, 57–77.

Bojanic, A.N. (2020). The Empirical Evidence on the Determinants of Fiscal Decentralization. Revista Finanzas y Política Económica, 12(1), 271–302. https://doi.org/10.14718/revfinanzpolitecon.v12.n1.2020.2656

Brennan, G., & Buchanan, J.M. (1980). The Power to Tax: Analytical Foundation of a Fiscal Constitution. New York: Cambridge University Press.

Canavire-Bacarreza, G., Martinez-Vazquez, J., & Yedgenov, B. (2016). Reexamining the determinants of fiscal decentralization: what is the role of geography?. Journal of Economic Geography, 17(6), 1209–1249. https://doi.org/10.1093/jeg/lbw032

Cantarero, D., & Pascual, M. (2008). Analysing the impact of fiscal decentralization on health outcomes: empirical evidence from Spain. Applied Economics Letters, 15(2), 109–111. https://doi.org/10.1080/13504850600770913

Cavalieri, M., & Ferrante, L. (2016). Does fiscal decentralization improve health outcomes? Evidence from infant mortality in Italy. Social Science & Medicine, 164, 74–88. https://doi.org/10.1016/j.socscimed.2016.07.017

Chen, C., Zheng, M., & Zhu, J. (2023). How Does Fiscal Decentralization Affect Health Outcomes? Evidence from China. Risk management and healthcare policy, 16, 1893–1903. https://doi.org/10.2147/RMHP.S412547

Chen, X., & Liu, J. (2020). Fiscal decentralization and environmental pollution: a spatial analysis. Discrete Dynamics in Nature and Society, 2020, 1–10. https://doi.org/10.1155/2020/9254150

Davoodi, H., & Zou, H. (1998). Fiscal Decentralization and Economic Growth: A cross – country study. Journal of Urban Economics, 43(2), 244–257. https://doi.org/10.1006/juec.1997.2042

Digdowiseiso, K. (2015). Sistem Keuangan Publik. Jakarta: Lembaga Penerbit Universitas Nasional.

Digdowiseiso, K. (2022a). Are Fiscal Decentralization and Institutional Quality Poverty Abating? Empirical Evidence from Developing Countries. Cogent Economics & Finance, 10(1), 1–16. https://doi.org/10.1080/23322039.2022.2095769

Digdowiseiso, K. (2022b). Is Fiscal Decentralization Growth Enhancing? A Cross-Country Study in Developing Countries over the Period 1990 – 2014. Economies, 10(3), 1–16. https://doi.org/10.3390/economies10030062

Digdowiseiso, K. (2023). Institutional Quality as the Driver of Fiscal Decentralization in Developing Countries. Cogent Economics & Finance, 11(2), 1–18. https://doi.org/10.1080/23322039.2023.2234220

Digdowiseiso, K., Murshed, S. M., & Bergh, S. I. (2022b). How Effective Is Fiscal Decentralization for Inequality Reduction in Developing Countries? Sustainability, 14(1), 505. https://doi.org/10.3390/su14010505

Digdowiseiso, K., Murshed, S.M., & Bergh, S.I. (2022a). What Drives Regional Proliferation in Indonesia? Assessing the Role of Institutions. Lex Localis – Journal of Local-Self Government, 22(1), 27 – 55. https://doi.org/10.4335/20.1.27-54(2022)

Digdowiseiso, K., Sugiyanto, E., & Setiawan, H.D. (2020). Fiscal Decentralization and Inequality in Indonesia. Economy of Region, 16(3), 989–1002. https://doi.org/10.17059/ekon.reg.2020-3-24

Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W.M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070

Ebel, R., & Yilmaz, S. (2002). On the measurement and impact of fiscal decentralization. Retrieved from https://openknowledge.worldbank.org/handle/10986/14821

Elazar, D. (1987). Exploring Federalism. Tuscaloosa: University of Alabama Press.

Falleti, T.G. (2005) A Sequential Theory of Decentralization: Latin America Cases in Comparative Perspective. American Political Science Review, 99(3), 327–346. https://doi.org/10.1017/S0003055405051695.

Fan, C.S., Lin, C., & Treisman, D. (2009). Political decentralization and corruption: Evidence from around the world. Journal of Public Economics, 93(1-2),14–34. https://doi.org/10.1016/j.jpubeco.2008.09.001

Feld, L.P., Schaltegger, C.A., & Schnellenbach, J. (2008). On Government Centralization and Fiscal Referendums. European Economic Review, 52(4), 611–645. https://doi.org/10.1016/j.euroecorev.2007.05.005

Fisman, R., & Gatti, R. (2002). Decentralization and Corruption: Evidence across Countries. Journal of Public Economics, 83(3), 325–345. https://doi.org/10.1016/S0047-2727(00)00158-4

Gaviria-Marin, M., Merigo, J. M., & Popa, S. (2018). Twenty years of the Journal of Knowledge Management: A bibliometric analysis. Journal of Knowledge Management, 22(8), 1655–1687. https://doi.org/10.1108/JKM-10-2017-0497

Gemmell, N., Kneller, R., & Sanz, I. (2013). Fiscal decentralization and economic growth: spending versus revenue decentralization. Economic inquiry, 51(4), 1915–1931. https://doi.org/10.1111/j.1465-7295.2012.00508.x

Gramlich, E. M. (1993). A policymaker’s guide to fiscal decentralization. National Tax Journal, 46(2), 229–235. http://www.jstor.org/stable/41789012

Gu, X. Y., Tang, S. L., & Cao, S. H. (1995). The financing and organization of health services in poor rural China: a case study in Donglan County. The International journal of health planning and management, 10(4), 265–282. https://doi.org/10.1002/hpm.4740100404

Hayek, F. (1945). The Use of Knowledge in Society. The American Economic Review, 35(4), 519–530. http://www.jstor.org/stable/1809376

Iimi, A. (2005). Decentralization and Economic Growth Revisited: An Empirical Note. Journal of Urban Economics, 57(3), 449–461. https://doi.org/10.1016/j.jue.2004.12.007

Ivanyna, M., & Shah, A. (2014). How Close is Your Government to Its People? Worldwide Indicators on Localization and Decentralization. Economics, 8(1), 1–61. https://doi.org/10.5018/economics-ejournal.ja.2014-3

Jametti, M., & Joanis, M. (2016). Electoral competition as a determinant of fiscal decentralization. Fiscal Studies, 37(2), 285–300. https://www.jstor.org/stable/26605101

Jin, H., Qian, Y., & Weingast, B. R. (2005). Regional decentralization and fiscal incentives: Federalism, Chinese style. Journal of Public Economics, 89(9-10), 1719–1742. https://doi.org/10.1016/j.jpubeco.2004.11.008

Jin, Y., & Sun, R. (2011). Does Fiscal Decentralization Improve Healthcare Outcomes? Empirical Evidence from China. Public Finance and Management, 11(3), 234–261. https://doi.org/10.1177/152397211101100302

Kuai, P., Yang, S., Tao, A., Zhang, S., & Khan, Z.D. (2019). Environmental effects of Chinese-style fiscal decentralization and the sustainability implications. Journal of Cleaner Production, 239, 118089. https://doi.org/10.1016/j.jclepro.2019.118089

List, J., & Gerking, S. (2000). Regulatory Federalism and Environmental Protection in the United States. Journal of Regional Science, 40(3), 453–471. https://doi.org/10.1111/0022-4146.00183

Liu, J., Chen, X., & Wei, R. (2017). Socioeconomic drivers of environmental pollution in China: a spatial econometric analysis. Discrete Dynamics in Nature and Society, 2017, 1–13. https://doi.org/10.1155/2017/4673262

Liu, L., & Li, L. (2019). Effects of fiscal decentralisation on the environment: new evidence from China. Environmental Science and Pollution Research, 26, 36878–36886. https://doi.org/10.1007/s11356-019-06818-z

Llorca-Rodriguez, C. M., Garcia-Fernandez, R. M., & Saez-Lozano, J. L. (2017). Pobreza y y descentralización fiscal. Un análisis empírico mediante panel de datos de países. El Trimestre Economico, 8(3): 611–643. https://doi.org/10.20430/ete.v84i335.509

Lockwood, B. (2005). Fiscal decentralization: a political economy perspective. Warwick Economic Research Papers No. 721, Coventry: University of Warwick, Department of Economics.

Mahal, A., Srivastava, V., & Sanan, D. (2000). Decentralization and public sector delivery of health and education services: The Indian experience (No. 20). ZEF discussion papers on development policy.

Martinez‐Vazquez, J., Lago‐Peñas, S., & Sacchi, A. (2017). The impact of fiscal decentralization: A survey. Journal of Economic Surveys, 31(4), 1095–1129. https://doi.org/10.1111/joes.12182

Millimet, D.L. (2003). Assessing the empirical impact of environmental federalism. Journal of Regional Science, 43(4), 711–733. https://doi.org/10.1111/j.0022-4146.2003.00317.x

Norton, A. (1991). Western European Local Government in Comparative Perspective. In R. Batley & G. Stoker (Ed.), Local Government in Europe: Trends and Developments (pp. 21–40). London: McMillan Press.

Oates, W.E. (1972). Fiscal Federalism. New York: Harcourt Brace Jovanovich.

Oates, W.E. (1999). An Essay on Fiscal Federalism. Journal of Economic Literature, 37(3), 1120–1149. http://www.jstor.org/stable/2564874

Panizza, U. (1999). On the Determinants of Fiscal Centralization: Theory and Evidence. Journal of Public Economics, 74(1), 97–139. https://doi.org/10.1016/S0047-2727(99)00020-1

Prud'homme, R. (1995). The Dangers of Decentralization. The World Bank Research Observer, 10(2), 201–220. https://doi.org/10.1093/wbro/10.2.201

Que, W., Zhang, Y.B., Liu, S.B., & Yang, C.P. (2018). The spatial effect of fiscal decentralization and factor market segmentation on environmental pollution. Journal of Cleaner Production, 184, 402–413. https://doi.org/10.1016/j.jclepro.2018.02.285

Rodriguez-Pose, A., & Ezcurra, R. (2011). Is Fiscal Decentralization Harmful for Economic Growth? Evidence from the OECD Countries. Journal of Economic Geography, 11(5), 619–643. https://doi.org/10.1093/jeg/lbq025

Rubio, D.J. (2010). The impact of decentralization of health services on health outcomes: evidence from Canada. Applied Economics, 43(26), 3907–3917. https://doi.org/10.1080/00036841003742579

Sacchi, A., & Salotti, S. (2014). The Effects of Fiscal Decentralization on Household Income Inequality: Some Empirical Evidence. Spatial Economic Analysis, 9(2), 202–222. https://doi.org/10.1080/17421772.2013.833343

Safi, A., Wang, Q.S., & Wahab, S. Revisiting the nexus between fiscal decentralization and environment: evidence from fiscally decentralized economies. Environmental Science and Pollution Research, 29, 58053–58064. https://doi.org/10.1007/s11356-022-19860-1

Safitri, D.C.M., Karina, A., & Digdowiseiso, K. (2023). Pengaruh Pendapatan Asli Daerah, Belanja Modal, dan Kinerja Keuangan terhadap Pertumbuhan Ekonomi. Management Studies and Entrepreneurship Journal, 4(6), 8672–8680. https://doi.org/10.37385/msej.v4i6.3620

Sanogo, T. (2019). Does fiscal decentralization enhance citizens’ access to public services and reduce poverty? Evidence from Côte d’Ivoire municipalities in a conflict setting. World Development, 113, 204–221. https://doi.org/10.1016/j.worlddev.2018.09.008

Sassmannshausen, S. P., & Volkmann, C. (2018). The Scientometrics of Social Entrepreneurship and Its Establishment as an Academic Field1. Journal of Small Business Management, 56(2), 251–273. https://doi.org/10.1111/jsbm.12254

Sepulveda, C., & Martinez-Vazquez, J. (2011). The consequences of fiscal decentralization on poverty and income equality. Environmental and Planning C: Government policy, 29(2), 321–343. https://doi.org/10.1068/c1033r

Setiawan, H.D., & Digdowiseiso, K. (2023). The Impact of Fiscal Decentralization on Poverty in Indonesia: A Literature Study. International Journal of Economics, Management, Business, and Social Science, 3(2), 440–449. https://doi.org/10.59889/ijembis.v3i2.239

Shah, A. (1999). Indonesia and Pakistan: Fiscal Decentralization – An Elusive Goal. In R.M. Bird & F. Vaillancourt (Ed.), Fiscal Decentralization in Developing Countries (pp. 115–151). Cambridge University Press.

Shleifer, A., & Vishny, R. (1998). The Grabbing Hand. Cambridge, MA.: Harvard University Press.

Sigman, H. (2014). Decentralization and Environmental Quality: An International Analysis of Water Pollution Levels and Variation. Land Economics, 90(1), 114–130. http://www.jstor.org/stable/24243734

Smoke, P. (2001). Fiscal decentralization in developing countries: A review of current concepts and Practice. United Nations Research Institute for Social Development.

Soto, V., Farfan, M., & Lorant I. (2012). Fiscal decentralisation and infant mortality rate: The Colombian case. Social Science & Medicine, 74(9), 1426–1434. https://doi.org/10.1016/j.socscimed.2011.12.051

Tanzi, V. (1996). Fiscal federalism and decentralisation: a review of some efficiency and macroeconomic aspects. In Annual world bank conference on development economics 1995, 295–315. Washington D.C.: Annual World Bank Conference on Development Economics.

Thiessen, U. (2013). Fiscal Decentralization and Economic Growth in High-Income OECD Countries. Fiscal Studies, 24(3), 237–274. http://www.jstor.org/stable/24438466

Thornton, J. (2007). Fiscal Decentralization and Economic Growth Reconsidered. Journal of Urban Economics, 61(1), 64–70. https://doi.org/10.1016/j.jue.2006.06.001

Tiebout, C. M. (1956). A Pure Theory of Local Expenditures. Journal of Political Economy, 64(5), 416–424. http://www.jstor.org/stable/1826343