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2010 | 4 | nr 1 | 32--36
Tytuł artykułu

Achievements, challenges and perspectives of financial decentralization in Bulgaria

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
The process of gradual administrative and political decentralization in Bulgaria started in 1991, but the real financial decentralization process started in the beginning of 2003 with the adoption of a comparatively clear expenditure assignment and introduction of a transparent and predictable intergovernmental transfer system. Step by step, local governments have been given full control over some of the own-source revenues (local fees, service prices and revenues from municipal asset management) and limited control over the local tax levy. This study is intended to examine and critically analyze the financial decentralization reform in Bulgaria, outlining the key achievements and basic weaknesses of expenditure assignment, local taxation and intergovernmental fiscal relations. The results indicate that local governments gradually became powerful component of the public sector. Although reducing financial resources of the public sector, worldwide economic and financial crisis can turn into an opportunity for some of the local governments in the country to gain financial independence and concentrate the efforts on strengthening local tax capacity.(original abstract)
Rocznik
Tom
4
Numer
Strony
32--36
Opis fizyczny
Twórcy
  • South West University "Neofit Rilski"
Bibliografia
  • Annual state budget acts of the Republic of Bulgaria for the fiscal years 1991-2009, State Official Journal, Sofia
  • Ivanov, S., 2004. Analysis and assessment of municipal budgets in 2004, NAMRB, Sofia
  • Local taxes and fees Act, State Official Journal No 117/1997, Sofia
  • Ministry of Finance of the Republic of Bulgaria, at www.minfin.bg, category: Budget/Statistics, accessed on November 19, 2009
  • Municipal budgets Act, State Official Journal No 33/1998, Sofia
  • National Association of the Municipalities in the Republic of Bulgaria (NAMRB), at www.namrb.org, accessed on December 5, 2009
  • National Statistical Institute, at http://www.nsi.bg/ accessed on November 14, 2009
  • Thcavdarova, G., Ivanov, S., Savov, E., 2000. Local Government budgeting in Bulgaria, NAMRB, Sofia
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171281911

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