The main goal of the project was to evaluate the financial perspective of Istria County in the fiscal system of the Republic of Croatia based on good practices of regional organization and fiscal decentralizations in European countries, especially in the European Union. To achieve this goal, a comparative analysis of fiscal decentralization and regional organization of the European Union member states has been made, along with identifying isolated cases of asymmetrical decentralization possibly applicable in the Republic of Croatia in the case of Istria County.