The challenges facing municipalities in the region are multidimensional and significantly affect both their economic autonomy and their Greek development prospects.

The limited freedom of Municipalities in making decisions on public finances, the large bureaucracy and the confusing procedures make it difficult to effectively manage local resources and implement tax policies.

Although municipalities have an important political, administrative, and developmental role, there is a need for reform, especially in harmonizing cooperation between the various levels of administration (Government, region, municipalities).

Digital upgrading and automation of processes can significantly contribute to increasing efficiency and improving transparency, strengthening the relationship between local governments and tax authorities. Education and technological infrastructure play a crucial role in enhancing the understanding and implementation of tax laws, improving accuracy and efficiency in the management of tax cases.

The research also points to the need for reform in taxation and local government administration, as well as the importance of further integrating technological and managerial innovations. The integration of new technological tools and practices can simplify tax procedures, promote transparency and help citizens better understand the system. This can increase public trust and reduce resistance to taxation, encouraging innovation and the proper use of available resources.

Ultimately, the success of decentralization depends on the ability of local authorities to effectively manage the additional responsibilities, requiring more resources, training, and support.

Keywords : Metropolitan Municipality, Metropolitan Model, External Tax Audit