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 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...