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Local budgets. Between legal analysis and practical applications

Anamaria Ciuceanu

Academic Journal of Law and Governance, 2015, vol. 3, issue 1, 39-51

Abstract: The development, approval and execution of the local budgets are governed by several principles, which ensure the uniform and proper conduct of these proceedings. Some of them are common with those who govern the state budget, namely: the universality, publicity, uniqueness, monetary unity, the annual nature and the budgetary specificity, but others are specific to the local public budgets (the principle of solidarity, the principle of local financial autonomy, the principle of proportionality and the principle of public consultation). The present paper will analyze these principles and the effects produced.

Date: 2015
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