This paper provides an overview of local budgets, or otherwise highlights the importance of these tools - local budgets, in the financial autonomy mechanism. Local communities know better than central authorities, their possibilities of obtaining financial resources and needs on expenses for...

Local budgets are characterized by a high dependence rate on transfers from the state budget, without the existence of some intense concerns on the creation of own funds. In the category of transfers from state budget there are included the amounts broken down to balance local budgets, the state...

The objective of democratic decentralization is to enable institutions at the grassroots level to take decisions in matters related to the day to day life of the people. Transparency and accountability do not happen on their own: they have to be promoted and delivered by performing institutions....

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...

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...

Local sustainable development implications on local public finances are complex because this phenomenon explained by development strategies mobilizes local resources towards achieving the three dimensions that define the phenomenon. This paper aims to develop these implications in Romania,...

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 Slovak Republic as one of the transitive economics had implemented several reforms in the beginning of the 21st century. One of them, perhaps the widest, was the public administration reform, which includes also other partial reforms as public finance reform and tax reform. To complete all...

The paper analyzes whether a budgetary system could be decentralized in the process of current building and operating of local governments. It presents key factors which define a centralization/decentralization ratio. A special focus is on the principles of distinction between budget...

This article describes the experience of foreign countries in the taxation of real estate on the basis of suggested improvement process in Ukraine real estate tax, which will help to increase revenues to local budgets.