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...

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...