Сравнителен анализ на общинските финанси в България и в Северна Македония
Comparative Analysis of Municipal Finances in Bulgaria and Northern Macedonia

Summary/Abstract: The Republic of Bulgaria and the Republic of North Macedonia are unitary governments and the municipalities are the only administrative and territorial level of local self-government in both countries. The local authorities in Bulgaria are 265 and the municipalities in North Macedonia are 82. The purpose of this article is to make a comparative analysis of local revenues and expenditures and municipal transfers in Bulgaria and Northern Macedonia (2013-2017), incl. review of the structure of own municipal revenues, local expenditures and the system of state transfers. Trends related to the dynamics of capital expenditures have been evaluated. The main research objectives are to identify similarities and differences in the local finances of the two countries, as well as to study and apply good practices regarding increasing fiscal autonomy and enhancing the process of fiscal decentralization in Bulgaria and Northern Macedonia. A brief overview of the fiscal decentralization process in both countries is also provided. The study is based on traditional research methods: historical and logical analysis, analysis and synthesis, induction and deduction, comparative analysis, descriptive analysis.

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