The Fiscal Decentralization dataset includes fiscal decentralization indicators for a sample of IMF member countries. The following indicators are included in the dataset: Revenue and Expenditure Decentralization Shares; Transfer dependency and Vertical Fiscal Imbalances; Deficit and Debt; Allocation of expenditure (economic classification); Allocation of expenditure (functional classification); Allocation of non-Tax Revenues; and Allocation of Taxes. Government fiscal decentralization statistics are used to measure and analyze the allocation of financial resources and responsibilities between different levels of government, such as central, regional, and local governments. These statistics help policymakers and analysts assess the degree of decentralization, evaluate the fiscal autonomy and accountability of subnational governments, inform intergovernmental fiscal transfers, and support decision-making related to fiscal reforms, public service delivery, and regional development. The statistics are calculated by IMF staff using Government Finance Statistics sourced from national authorities (central banks, national statistical institutes, ministries of finance). Government Finance Statistics are collected using the IMF's Government Finance Statistics Report Form.