| Abstract [eng] |
The main issue of this master paper is financial activity forms of the state and municipalities. This work is divided into three parts. In the first part of this work, there is made a brief survey of the state’s and municipalities’ financial activity. The second part concerns questions about the financial activity forms of the parliament, government and other institutions in the budgetary process of the State budget, State Social Security Fund and Compulsory Health Insurance Fund. Also in this part there are some other issues discussed, concerning parliament, government, tax administrators (State Tax Inspectorate under the Ministry of Finance and territorial tax offices) and other institutions financial activity forms not in the budgetary process. Furthermore, in the end of the second part, the financial activity forms of some institutions, acting in the national dept management procedure, are analysed. Finally, in the third part of this paper, the financial activity forms of municipalities are analysed in the same way, as the state’s ones in the second part. |
