Title Savivaldybės biudžeto ekonominė analizė(Pagėgių savivaldybės pavyzdžiu) /
Translation of Title The economic analysis of the budget of local government (by the exemplification of Pagegiai Municipality).
Authors Kunciūtė, Jurgita
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Pages 74
Keywords [eng] municipal budget ; budget analysis ; budget formation principles ; budget expenditures and revenues ; revenue and expenses prognosis.
Abstract [eng] The aims of the master’s paper are the analysis of the peculiarity of formation and implementation of Pagegiai Municipality budget from 2006 to 2010 and introduction of the revenue and expenses prognosis for the year 2010-2014. Also, I am going to evaluate and present suggestions for the formation of the budget and improvement of its administration. I have framed the budget formation of Lithuania’s municipalities and the problems of the implementation in the paper. Moreover, the methods and principles for forming a budget by different Lithuanian and foreign authors have been traversed and structured. In addition to this, I have analyzed the laws of Lithuania, the acts of the government of Lithuania and the requisitions of the Finance Minister related to the formation and implementation of municipality budget. The practical part of the paper covers the analysis of Pagegiai Municipality budget of the year 2006-2010. The speculation of the author that the main factors leading to a budget deficit are bad distribution of the resources and insufficient tax collection has been confirmed.
Type Master thesis
Language Lithuanian
Publication date 2012