Местни финанси – оценка на структурните различия

Автори:
Страници: 152-159

Резюме:

Purpose of the research The aim of the study is to assess the governance model and the degree of decentralization (by key indicators) in EU countries through the prism of the local finance system. Research methods: Both general and specific scientific methods were used in the research, such as analysis, synthesis, method of expert evaluations. The study used large data sets of local finances in European countries, the countries of the European Monetary Union and the Organization for Economic Cooperation and Development. The sources of information are: Eurostat – for comparative data on local finances of EU countries; OECD – for data on the financial and economic indicators of the member countries of the organization, the International Monetary Fund, the World Bank. The study is based on an analysis of data for 2013, 2015, 2017, 2019. This is a relatively representative and stable period characterized by the fact that it is between the global financial crisis of 2009 and the global health and socio-economic crisis of 2020. Results: There are opportunities to improve the revenue capacity of municipalities and optimize spending responsibilities (in terms of decentralization and social governance), in relation to the demographic structure of the population and its needs in the local finance system. Conclusion: Proposals are formulated to improve the system of local finances by improving the relationship between local revenues and expenditures on the one hand, and the services offered by local authorities, with those that the local community wants.

Ключови думи:

Public finances, expenditures, revenues, functions.

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