Being a succession of stages through which the local budgets are crossing as financial balances, in connection with the substantialisation and the achievement of the registered indicators in these, the local budgetary process is ruled by a series of principles. These are a synthesis of the...

The present paper represents a scientific approach which analyses the importance and role that local budget has within the local public finances amid the financial relations in our country. In approaching the subject we started fixing the notion of local finance and then we clarify the concept...

Implementation of local budget revenues is a very important sub-phase of the local budgetary process its correct accomplishment ensures regularity and efficiency in revenue collection, which will cover the local budget expenditures. Through this scientific approach we intended to achieve an...

The liability issue involves conceptually two aspects: compliance and violation of the law. The respect for the law is an essential and necessary condition for achieving the social functions of the law, and it excludes liability. The infringement of law penalizes the responsible ones, restores...

Local authorities within our country are facing an acute need for financial resources to meet the increasing local needs. This paper deals with the issue of local public administration loans for additional resources to finance the local public services and local investment projects. In the first...

The local budget process is in close connection with the economic development of the territorial-administrative units, firstly because the former implies the collection of budget revenues based on which local authorities provide public services to citizens and ensure the provision of such...

The basic component of local public finances is the local budget, defined as the document through which annual revenue and expenditure of administrative-territorial units are provided and approved. By means of local budgets, the activity of local public finances is designed and operated, local...