Abstract

The budget is the main lever of local self government policy. During the year all the payments should be made from the budget meeting the needs within the scope of their activities as well as collecting revenues from which will be settled those obligations. The term 'budget' is a word of English origin. It originated from the Latin word 'bulga' which means a leather bag. Over time, it transformed into the French word 'bugette' - a small bag and the English word 'budget' - which is the 'king's bag containing the money necessary for public expenditure'. The budget is a plan of revenues and expenditures which is set for a specific time period, usually a year. The success of environmental protection policy is largely determined by the degree of economic development of the local community. European integration of our country in the field of environment speeds up the reform process and makes progress in the conduct of public policy and the preservation of a healthy living space.

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