期刊名称：Proceedings of the International Conference on Business Excellence
电子版ISSN：2558-9652
出版年度：2022
卷号：16
期号：1
页码：400-408
DOI：10.2478/picbe-2022-0039
语种：English
出版社：Sciendo
摘要：The local budget appears as the main component of local finances that derives from all public finances and is individualized by a certain structure in which the number of administrative-territorial units in a country, the public services provided, the degree of economic development, etc. participate. local budgets reflect economic relations in the form of money that appear in the process of distributing the national income through which the funds necessary for the interests of the local public authorities that are coordinated by them are formed and distributed. The local public finances are also characterized by a transfer of value that takes place between the participants in economic establishment and use of the mobilized financial resources at the disposal of the authorities. The transfer of value is done without a direct consideration, which means that the person from whom the transfer of money resources is made from the local budget. Local public finances reflect the participation of individuals and legal entities in the form of taxes and fees in the formation of local budget revenues without direct and immediate consideration.
关键词：budget;economy;development;finances;national income
