The local public expenses for the social-cultural actions have an important economical and social role, their evolution being a consequence of the economic development of the country, and their volume is imposed by the demographic factor. The interdependence of the expenses’ elements for...

The local budget represents an important planning and management instrument of the financial activity at the level of administrative-territorial units, an instrument that supports and puts into practice sustainable development policies at local level. In the present paper, we have performed a...

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...

This paper suggests to analize the stage of socio-cultural development of the North-East region, analysis based on the information included in romanian yearly Statistical Reports, development which represent the expression of local budgetary process. The budgetary process is in a close...

The comparative analysis of local financial autonomy in the European Union countries suggested there is no universal model of local government finance applicable to all European Union countries. They each have their own specific needs and solution to raise the local financial autonomy. At the...