Финансова политика и бюджет като инструменти за местно развитие – по примера на община Свищов (1879–1886)
Financial Policy and Budget as Tools for Local Development – on the Example of Svishtov Municipality (1879–1886)

Summary/Abstract: The article traces the policy of the municipality of Svishtov in the field of local finances and budget in the period 1879-1886. The research is based on previously unused empirical material, mainly the protocol books of the city administration. When drawing up the budgets, the Svishtov City Council strives, on the basis of the law, to match them with the real possibilities of the taxpayers and the urgent needs of the city. By using the comparative approach, the conclusion is reached that for the period 1884-1886, the fees from the withdrawal and measurement of the goods and from the barrier fee, inherited from the Ottoman legislation, have the highest high relative share in the budget revenues. It is concluded that the funds invested in the local infrastructure, for the fire service, for the maintenance of the schools and for health care contribute to the improvement of the living and working conditions of the citizens. The results achieved are modest, since at this stage the legislation cannot yet provide municipalities with regular and secure sources of income.

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