文章基本信息

标题：Regulation of System of Revenue and Expenditures at the Local Community Level
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作者：Ionel Marian ; Rădulescu Nicolae ; Dămăşaru Costin 等
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