| Abstract [eng] |
In the Master's thesis, we have formulated the problems of municipal budget financial independence, revenue collection and allocation. We have analysed and systematized the principles and methods of municipal budgeting proposed by various Lithuanian and foreign authors. In the search for the ways of problem solving, the paper analyses the budget revenue and expenditure of the Municipality by examining its change trends, structure, indicating the reasons for their changes. We have analysed the implementation of a municipal budget plan and identified the reasons of deviations from the plan. By the means of correlation, paired and multiple regression analysis, we have assessed the impact of various economic and social indicators on the dynamic change of municipal budget revenue and expenditure. In the course of the performed analysis, we have established that the annually increasing subsidies from a state budget, which cover the biggest part in the structure of the municipal budget revenue, as well as the increase of non-tax revenue have influenced the growth of the municipal revenue during the period. Upon the analysis of the budget allocations, it may be stated that the problem of the municipal budget allocations is the allocation of expenditure to education, social protection, care and social work. |
