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  • 标题:Regulation of System of Revenue and Expenditures at the Local Community Level
  • 本地全文:下载
  • 作者:Ionel Marian ; Rădulescu Nicolae ; Dămăşaru Costin
  • 期刊名称:Ovidius University Annals: Economic Sciences Series
  • 电子版ISSN:2393-3127
  • 出版年度:2010
  • 卷号:10
  • 期号:1
  • 语种:English
  • 出版社:Ovidius University Press
  • 摘要:Law no. 273 of June 29,2006 on local public finance has been (partially) operating since the 2007 fiscal year. It establishes the principles,the general framework and the procedures for training,administration,employment and utilization of local public funds,as well as the responsibilities of local administrative authorities and of public institutions involved in local public finance. This law repeals Government Emergency Ordinance no. 45/2003 on local public finance,published in the Romanian Official Gazette,Part I,no. 431 of January 19,2003,approved with amendments by Law no. 108/2004,with subsequent amendments,as well as with any contrary provisions.
  • 关键词:Local budget;budgetary principles;credit officers;public debt;taxes;local taxes
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