MECHANISMS FOR DETERMINING AND DISTRIBUTING STATE TRANSFERS BY MUNICIPALITIES
The study aims to present the main characteristics of state transfers for municipal budgets (total subsidy for state-delegated activities, total equalization subsidy, targeted subsidy for capital expenditures, transfer for winter maintenance and snow removal and other current transfers), their pur...
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Trakia University
2021-11-01
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| Series: | Trakia Journal of Sciences |
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| Online Access: | http://tru.uni-sz.bg/tsj/Volume%2019,%202021,%20Supplement%201,%20Series%20Social%20Sciences/5%20sekcia/formatirani/54.pdf |
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| author | D. Ushatova |
| author_facet | D. Ushatova |
| author_sort | D. Ushatova |
| collection | DOAJ |
| description | The study aims to present the main characteristics of state transfers for municipal budgets (total subsidy
for state-delegated activities, total equalization subsidy, targeted subsidy for capital expenditures,
transfer for winter maintenance and snow removal and other current transfers), their purpose and
mechanisms for their determination and distribution by municipalities. The specific rules for their
spending by the municipalities (targeted and non-targeted) are derived, presenting the introduced control
mechanisms on the powers of the local authorities for their spending. The correspondence of the used
indicators for distribution of the state transfers by municipalities to the expenditure needs is studied, by
making an experimental comparison and grouping of the municipalities according to their revenue
capacity for providing these expenses. The changes in the share of the individual types of transfers in
relation to GDP, the consolidated fiscal program, the state budget and the municipal budgets are also
presented. The general trends for a five-year period are established and the general conclusions are
determined, the main one of which is that the local budgets are strongly dependent on the state transfers.
Based on the results of the study, some key areas are proposed for improving the distribution
mechanisms and development of the regulatory framework in the country. |
| format | Article |
| id | doaj-art-c5a44e5440fb4a63aef9a6500f4ddcd8 |
| institution | DOAJ |
| issn | 1313-3551 |
| language | English |
| publishDate | 2021-11-01 |
| publisher | Trakia University |
| record_format | Article |
| series | Trakia Journal of Sciences |
| spelling | doaj-art-c5a44e5440fb4a63aef9a6500f4ddcd82025-08-20T02:54:53ZengTrakia UniversityTrakia Journal of Sciences1313-35512021-11-0119Suppl. 136537710.15547/tjs.2021.s.01.054MECHANISMS FOR DETERMINING AND DISTRIBUTING STATE TRANSFERS BY MUNICIPALITIESD. UshatovaThe study aims to present the main characteristics of state transfers for municipal budgets (total subsidy for state-delegated activities, total equalization subsidy, targeted subsidy for capital expenditures, transfer for winter maintenance and snow removal and other current transfers), their purpose and mechanisms for their determination and distribution by municipalities. The specific rules for their spending by the municipalities (targeted and non-targeted) are derived, presenting the introduced control mechanisms on the powers of the local authorities for their spending. The correspondence of the used indicators for distribution of the state transfers by municipalities to the expenditure needs is studied, by making an experimental comparison and grouping of the municipalities according to their revenue capacity for providing these expenses. The changes in the share of the individual types of transfers in relation to GDP, the consolidated fiscal program, the state budget and the municipal budgets are also presented. The general trends for a five-year period are established and the general conclusions are determined, the main one of which is that the local budgets are strongly dependent on the state transfers. Based on the results of the study, some key areas are proposed for improving the distribution mechanisms and development of the regulatory framework in the country.http://tru.uni-sz.bg/tsj/Volume%2019,%202021,%20Supplement%201,%20Series%20Social%20Sciences/5%20sekcia/formatirani/54.pdfstate transfersmunicipal budgetsindicators for distributionexpenditure needs |
| spellingShingle | D. Ushatova MECHANISMS FOR DETERMINING AND DISTRIBUTING STATE TRANSFERS BY MUNICIPALITIES Trakia Journal of Sciences state transfers municipal budgets indicators for distribution expenditure needs |
| title | MECHANISMS FOR DETERMINING AND DISTRIBUTING STATE TRANSFERS BY MUNICIPALITIES |
| title_full | MECHANISMS FOR DETERMINING AND DISTRIBUTING STATE TRANSFERS BY MUNICIPALITIES |
| title_fullStr | MECHANISMS FOR DETERMINING AND DISTRIBUTING STATE TRANSFERS BY MUNICIPALITIES |
| title_full_unstemmed | MECHANISMS FOR DETERMINING AND DISTRIBUTING STATE TRANSFERS BY MUNICIPALITIES |
| title_short | MECHANISMS FOR DETERMINING AND DISTRIBUTING STATE TRANSFERS BY MUNICIPALITIES |
| title_sort | mechanisms for determining and distributing state transfers by municipalities |
| topic | state transfers municipal budgets indicators for distribution expenditure needs |
| url | http://tru.uni-sz.bg/tsj/Volume%2019,%202021,%20Supplement%201,%20Series%20Social%20Sciences/5%20sekcia/formatirani/54.pdf |
| work_keys_str_mv | AT dushatova mechanismsfordetermininganddistributingstatetransfersbymunicipalities |