期刊名称：Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN：2069-5934
出版年度：2011
卷号：1
期号：5
出版社：ScientificPapers.org
摘要：ince the end of the recent conflict, UNMIK began its work with Kosovo authorities for establishment of the Government institutions (regardless of Kosovo’s final status settlement), there was always a feeling that the responsibility for Public Finance Management is a significant issue and it should bear an important place in the executive branch. Initially, in order to fulfill this function, UNMIK established the Central Fiscal Authority (CFA) and then in 2002, CFA was transformed to the Ministry of Finance and Economy (MFE). Although, Kosovo was still under the jurisdiction of UNMIK until 2008, MEF has completed the activities related to the Ministry of Finance in a national level pursuant to the Constitutional Framework and the Law on Management of Public Finances and Responsibilities (LMPFR). Pursuant to the Constitution of Republic of Kosovo, municipalities have a special chapter and are divided from the Central Government. However they are subject to the LMPFR as well and the Law on Finances of Local Power, and regardless of existences of the capacity for generation and utilization of the property tax and the Self-generated Revenues (including here the charges, the fines for traffic violations) their funding still depends largely on the central government (education grant, health grant and general governance grant). As mentioned, their budgets are executed through the Treasury system which is a same system being used for the central governance Budgetary Organizations.
关键词：budget ; central government ; grants ; public finance management
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