In the first phase of this project, the researches/comparative studies of the European countries experiences in decentralization processes will be issued, but also the best practices will be presented, especially those which have succeeded to produce positive e ects in the democratization process in the countries emerged from the conflict. We have focused our research on the core issue: whether the decentralization is creating incentives for locally elected politicians/decision makers to be more responsive and accountable to the citizens as beneficiaries of their policies, knowing that few studies only have directly tested this claim. This project will try to o er statistical data's/measurable indicators related to this aspect of decentralization, a research niche, reconciliation based on empirical findings, still academically debatable one, at the same time, considering especially the relevance of the issue of ethnicity, a niche that would provide it with a useful meaning and significant role in a coherent theory of decentralization. The aim of this study is to analyze and draw conclusions on the e ciency as a peace-building mechanism, e ectiveness and accountability of the local leaders/authorities and the quality of citizens' service delivery. Knowledge and practice shows that the process of reconciliation takes time to be realized, and it seems now is a proper time(15 year after international protectorate and function of Kosovo institutions) to monitor and evaluate the process of decentralization in Kosovo eventually. It should be clear whether this complex reform is going according to the state strategic goals in the proper direction or not. Literature in this indicates that administrative and fiscal decentralization improves perceptions of accountability. We will tackle the question if decentralization has prompted improvements in regards to issues of ethnic co­existence; political e ects/democratization leading to cooperation and mutual tolerance; coexistence and reconciliation; economic circumstances measured preferably by the level of employment and growth of GDP; security and social/cultural interactivity. State of research on decentralization Decentralization as a theoretical concept, aims to provide services closer to the citizens by upholding and promoting the democratic principles- accountability and e ectiveness of government also called as the principle of subsidiary, which made its first o cial appearance in the Single European Act² signed in 1986, to acquire definitive o cial status in the Maastricht Treaty which came into e ect on November 1, 1993. Article 3b of that 2 Single European Act, O cial Journal of the European Communities, 1987. http://www.avrupa.info.tr/fileadmin/Content/EU/bir_bakis/SingleEuropean Act-TekSenet.pdf