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Regulation of System of Revenue and Expenditures at the Local Community Level

Author

Listed:
  • Ionel Marian
  • Radulescu Nicolae
  • Damasaru Costin, PhD.

    (Universitatea Ovidius Constanta
    Academia de Studii Economice Chisinau
    Academia de Studii Economice)

Abstract

Law no. 273 of June 29, 2006 on local public finance has been (partially) operating since the 2007 fiscal year. It establishes the principles, the general framework and the procedures for training, administration, employment and utilization of local public funds, as well as the responsibilities of local administrative authorities and of public institutions involved in local public finance. This law repeals Government Emergency Ordinance no. 45/2003 on local public finance, published in the Romanian Official Gazette, Part I, no. 431 of January 19, 2003, approved with amendments by Law no. 108/2004, with subsequent amendments, as well as with any contrary provisions.

Suggested Citation

  • Ionel Marian & Radulescu Nicolae & Damasaru Costin, PhD., 2010. "Regulation of System of Revenue and Expenditures at the Local Community Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1641-1644, May.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1641-1644
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
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    More about this item

    Keywords

    Local budget; budgetary principles; credit officers; public debt; taxes; local taxes.;
    All these keywords.

    JEL classification:

    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

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