БЮДЖЕТ И БЮДЖЕТНА ПОЛИТИКА НА ОБЩИНА СВИЩОВ ПО ВРЕМЕ НА УПРАВЛЕНИЕТО НА КМЕТА ХРИСТО ТЕОДОРОВ (1887–1893)
BUDGET AND BUDGETARY POLICY OF THE MUNICIPALITY OF SVISHTOV DURING THE ADMINISTRATION OF MAYOR HRISTO THEODOROV (1887–1893)

Summary/Abstract: The article analyzes the budget policy of the municipality of Svishtov during the administration of the mayor Hristo Teodorov (1887-1893). The new Municipalities Act of 1886 writes down the municipal income and expenditure precisely, and so it is made easier to make budgets. It trackes down what principles the revenues are formed of and what difficulties there are in collecting them. It is concluded that the highest revenues are collected from the measurement and hauling of goods and that the most serious resource is allocated for the construction of municipal administration and infrastructure projects - mainly for the repair and construction of new streets to connect the city with the port in order to ensure trade. The violations committed by the mayor in the management of expenses are also revealed. In conclusion, it is stated that through various projects and activities, Teodorov managed to change the appearance of the city and to ensure its economic and social stability. Along with that, he also leaves a considerable municipal debt. It is the result of the impossible issue to repay both the loans taken out and the development program deployed with the available revenues.

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