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

Ionel Marian, Radulescu Nicolae and PhD. Damasaru Costin
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PhD. Damasaru Costin: Universitatea Ovidius Constanta

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 1641-1644

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.

Keywords: Local budget; budgetary principles; credit officers; public debt; taxes; local taxes. (search for similar items in EconPapers)
JEL-codes: H72 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:1:p:1641-1644

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