摘要：Nowadays municipal revenue management and administrative issues are more important and problematic.It is noted that in Lithuania’s separate municipalities collected budget revenues,formed budget expenditure,set borrowing limits,allocated from the state budget financial resources (grants) are significantly different.In order to determine reasons for these differences,it is appropriate to analyze the municipal fiscal competitiveness and identify fiscal competitiveness factors of individual Lithuanian municipalities.Understanding municipal fiscal competitiveness factors helps to explain why some municipalities more successfully than others increase tax revenue level and financial - social opportunities of their populations.This scientific article is funded by the Research Council of Lithuania according to the project „The evaluation of municipalities’ fiscal competitiveness in the context of economic growth” (2015-2018),registration No.MIP-013/2015.
关键词：Municipality;Fiscal competitiveness;Budget revenue;Expenditure;Surplus value per person.
