CURRENT PROBLEMS OF FINANCIAL INDEPENDENCE OF THEMUNICIPALITIES IN BULGARIA

Authors

  • Head Assist. Prof. Diyana Ivanova, PhD D.A.Tsenov Academy of Economics – Svishtov Автор

DOI:

https://doi.org/10.53606/evfu.21.309-319

Keywords:

local taxes, municipal revenues, local self-government, public sector

Abstract

In order to carry out the wide range of public services assigned to them by
legislation, municipalities need a stable local revenue base. Achieving and maintaining it
presupposes appropriate managerial decisions and actions based on systematic monitoring and
studying the state and trends in the development of their own financial resources. The present
paper focuses on specific sources of municipal revenue, namely real estate tax and vehicle tax,
and examines their collectability and the trends in its development

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Published

2024-03-28

Issue

No. 21 (2024)

Section

Статии

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License

Copyright (c) 2025 VFU

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Ivanova, D. (2024). CURRENT PROBLEMS OF FINANCIAL INDEPENDENCE OF THEMUNICIPALITIES IN BULGARIA. E-Journal VFU, 21, 309-319. https://doi.org/10.53606/evfu.21.309-319