出版社：University of Bucharest and Nicolae Titulescu University
摘要：Financial relations improvement between public central authorities and public localauthorities represents, at the same time, a need for the modernize the state administration and achallenge for the policy makers. In this respect, many governments successfully applied performedstructurals reforms, from their experiences we can highlight some principles and good practiceswhich can be used to rise the performance of the public financial management.These principlesand good practices refer to some aspects that deep the devolution, such as:- emphasizing the public local authorities responsibilities regarding public expenditures;- improvement local taxation and other own local revenues;- better enforcement central – local grants mechanisms;- rising indebtedness capacity, including local public entities repayment capacity.Among the improvement solutions to finance devoluted public services, financial grantsfrom central budgets and funds to local budgets have multiples forms, which present bothadvantages and disadvantages, depending on economic and social conjuncture and keeping inmind the needs of transparency in public administration.
