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Corrupt practices in the public and private spheres devalue the trust necessary to maintain and develop stable economic and social relations by destroying the fundamental values ​​enshrined in the highest legal documents. Corrupt behavior is contrary to the rule of law, democracy and human rights, because it undermines good governance, fair access and social justice, destroys competition, economic development and the stability of democratic institutions and undermines the moral foundations of society.

The starting point of this research was the thesis that one of the ways to fight corruption is the transparency and accountability of policy makers and the enhanced participation of citizens in the decision-making process, especially at the local level. Therefore, in order to combat the conditions that encourage corruption, the process should be - inclusive, ie to include equally the citizens affected by a certain decision, but also - transparent, ie to provide an opportunity and mechanisms for financial control, public and monitoring of the implementation of policies, especially the municipal budget and public procurement. Therefore, the main goal of the research is to determine the good practices, but also the shortcomings regarding the process of participation of citizens at the municipal level, the possibility of financial control of citizens over municipal acts and at the same time to compare the findings with the practices of member states of the European Union.