Theoretical and practical aspects concerning budgetary autonomy of local collectivities
Theoretical and practical aspects concerning budgetary autonomy of local collectivities

Summary/Abstract: The financial (budgetary) autonomy consists of the autonomy of communes, towns, cities and counties budget, meaning the local authorities’ right to approve budgets of revenues and expenses, and to establish or levy local taxes, within the law. The work of local authorities to manage the resources regards the local interest. In all cases, it implies the existence of a patrimony, namely financial resources, land, material resources, public enterprises, buildings of education, culture, healthcare, social assistance institution, owned by territorial collectivities. The financial resources available to local public authorities should be correlated with the powers and duties provided by law.This study has an interdisciplinary character, enrolling both in legal and economic sciences because the object of investigation is the legal frame of budgetary autonomy, and also the economic and financial issues raised by resource management by local public authorities.

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