Abstract
Description: The purpose of the article is to study theoretical and practical aspects of local government organization and activities in Eastern Europe. The subject of the article is the issues of legislative support of the financial and economic bases of functioning of the municipal authorities of the Eastern Europe Statesю Methodology. In the course of study general scientific and special methods were used, which are the means of scientific research. In particular, comparative legal method was used for the analysis of the norms of substantive law of Eastern European countries, scientific categories, definitions and approaches. Historical and legal method gave an opportunity to reveal the meaning of the concepts of «local budget», «local self-government», to highlight the development of scientific views on specific issues. System analysis method was applied for an integrated generalization of the features of each country under consideration. The system-structural method made it possible to determine the state and government objective factors in the financial and economic spheres. The results of the study. It is recognized that due to the relatively low share of income, the entire financial system of municipalities is unstable, as well as the economic conditions in which local self-government operates. Although the analysis showed that the size of municipal budgets gradually increased, in the end they do not correspond to the level of inflation in these countries Practical implications. To ensure the autonomy of local government, it is especially important to manage the own revenue base of the territories and reduce their dependence on subsidies from higher-level budgets. In our opinion, subsidies should cover only certain types of expenditures of either national or regional importance and ensure equalization of the financial situation of the territories. Value / originality. The analysis of the relevant legislation and legal literature of the countries in question allows us to conclude that the expenditure part of the minimum budget determined by the legislator is calculated according to the norms and standards established by representative higher authorities on the basis of the law and the available funds, while the revenues of the minimum budget should cover the minimum necessary expenses guaranteed by higher authorities.
Highlights
The functioning of public authority, the real ability to solve problems of local importance, as well as the creation of conditions for a good life of the population, depends on the economic and financial basis of local self-government activity
In most European countries, municipal reforms that ensure the independence of local public authorities ended in the middle of the 19th century, the active municipalization of property assets and the concentration of substantial material and financial resources in the hands of local governments begin only in the mid-twentieth century, when the free market economy system reaches a high level of development
Constitutions of all Eastern European states consider the institution of municipal property as a form of public property
Summary
The functioning of public authority, the real ability to solve problems of local importance, as well as the creation of conditions for a good life of the population, depends on the economic and financial basis of local self-government activity. In most European countries, municipal reforms that ensure the independence of local public authorities ended in the middle of the 19th century, the active municipalization of property assets and the concentration of substantial material and financial resources in the hands of local governments begin only in the mid-twentieth century, when the free market economy system reaches a high level of development. The study of these issues is of great theoretical and practical importance as from a theoretical point of view the independence and autonomy of local self-governments should be based on the material and financial basis. The crisis in the economy, the reduction of financing opportunities for vital
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