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...

Financial side of local autonomy expresses the capacity of local communities to have their own revenue and expenditure budget, distinct from that of the state in which revenues can cover expenses incurred to meet their requirements. The analysis of financial autonomy of...

The present study proposes a new approach regarding the expenditures for public authorities covered by local budgets to streamline their positive impact on the improvment of the financial activitiy of local administrations. The study begins with fixing the place of these expenses within the...

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 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...