摘要：In the last decades, most of the democratic countries have reallocated tax revenues from collected taxes between the state budget and local government budgets. It is possible to monitor the effort to increase the relative financial autonomy of local governments, to strengthen own revenues of local self-government and to increase the autonomy of decision-making bodies regarding their use. The manuscript focuses on usage of TOPSIS technique as a tool for comprehensive evaluation in self-government in Slovakia. 8 criteria were used and their weight was calculated based Fuller triangle method and 25 experts. Based on this analysis, it is possible to recommend this method for usage not only in public sector, but also in private sector as well. Its use is also conditioned by the appropriate selection of the monitored indicators and their weighting, which significantly determines the overall results.
