Comparative Analysis of Selected Factors Affecting Heating Costs of Schools in Selected Balkan Countries

The paper aims to carry out a comparative analysis of heating of school facilities under the administration of municipalities in Macedonia, Moldova and Kosovo and to test the factors that affect the heating costs of school facilities. For a definition of the theoretical fundament parts of the theory of fiscal federalism are used. Subsequently five hypotheses are put forward that are verified using the method of benchmarking. The theoretical conclusions and recommendations may be used for a more effective implementation of public policies within the surveyed countries.