Local own revenues represents a very important financial issue for every local community because their dimension assure the prosperity of the municipality. The decentralization process determined a rise of own revenue number, giving the possibility to local authorities to finance more objectives in their community.

The main local own revenues are presented and analyzed in this paper, emphasizing their role in the local budgetary process. The three categories in which local own revenues were divided are: local taxes and fees, rates from income tax and other local own revenues.

own revenues, local budgets, taxes, fees