文章基本信息

标题：LOCAL BUDGETS’ OWN REVENUES IN ROMANIA
本地全文：下载
作者：Gyorgy Attila
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2008
卷号：XVII
期号：03
页码：259-262
出版社：University of Oradea
摘要：
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.
关键词：
own revenues, local budgets, taxes, fees