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...

The goal of the article lies in the study, analysis and assessment of the state of income of local budgets. The article identifies main sources of income of local budgets in Ukraine and their importance in formation of main money funds of the local self-governance bodies. It studies problems of...

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.

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,...

The paper analyzes methodological issues of how to assess the competitiveness of municipal units; considers the issues of designing a strategy of socio-economic municipal unit development, and issues of planning the incomes and expenditures of local budgets; and analyzes scenarios of the...

Decentralization is a mechanism by means of which the local administration authorities receive the authority and the resources allowing them to make decisions concerning the provision of public services. The balancing of the local budgets in Romania is the consequence of the financial...

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...