Suchergebnisse

This paper investigates local government budgeting and local debt with three preoccupations (i) the existence of any legal requirement for a local balanced budget, (ii) a possible control from higher government levels on local budgeting and borrowing and (iii) the implementation of the Maastricht convergence criteria for local public finance. The framework of discussion is given in six sections. The introductory section recalls two issues, Maastricht and recurring public deficits, which give the general background to the paper. Ten key issues are formulated in section 2. Owing to the heterogeneity of the accounting systems of local finance in Europe, some common definitions are necessary and are given in section 3. Section 4 presents a sequence of six questions with the intent of assessing the degree of budget discipline in the particular country. Questions about how the budgetary rules influence the budgetary position and the fiscal outcome of the communes in one country are presented in section 5. Tentative results are discussed in section 6. ; Šiame straipsnyje nagrinėjamas vietinės valdžios biudžetas ir skolos atsižvelgiant į: 1) teisinius vietinio biudžeto balanso reikalavimus; 2) aukštesniųjų valdžios institucijų atliekamą vietinio biudžeto ir paskolų kontrolę; 3) Mastricho sutarties kriterijų įgyvendinimą vietinėje viešųjų finansų sistemoje. Straipsnyje tyrinėjama biudžeto formavimo taisyklių įtaka pačiam biudžetui ir fiskaliniams rezultatams.