The process of decentralization is one of the most sensitive processes within cultural policy. Some positive experiences inherited from the previous periods are not regarded important or relevant for present day constitution of decentralized units. Consequently, they are designed according to present day political interests and priorities. According to the Croatian experiences from the last twenty years, number of regional units and especially those of municipalities and cities is too numerous and is not too favorable for cultural development. Though the country has approved the set of documents on decentralization, the former is a so called 'paper decentralization', because documents are not implemented in practice.