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...