СЪСТОЯНИЕ НА ФИСКАЛНАТА ПОЗИЦИЯ НА ОБЩИНИТЕ В БЪЛГАРИЯ
CONDITION OF BULGARIAN MUNICIPALITIES FISCAL POSITION

Author(s): Mariyana Pavlova
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: dcentralization; municipalities; fiscal position; revenues; government
Summary/Abstract: In the position of time fiscal decentralization provides exclusive gains to the citizens and society in Bulgaria, but also represents lots of new challenges for the local governments. The purpose of this report refers to analysis of municipalities fiscal position‘ changes and trends in Bulgaria and reveals the significance of self-government revenues for the reported results. This paper presents that low fiscal position of Local Government sub-sector refers straight to Central government distributed financial resources of each municipality. The survey is based on methodology of dynamic, structural and cluster analysis.

• Details
• Contents