| Abstract [eng] |
In the Master‘s thesis we have formulated the problems of municipal budget financial independence, revenue collection and allocation. We have analyzed and systematized the principles and methods of municipal budgeting proposed by various Lithuanian and foreign authors. In the search for the ways of problems solving, the paper analyzes comprehensive budget revenue and expenditure of the Municipality, the budget plan realization by examining its change trends and structure, pessimistic and optimistic budget scenario creation and indication the reasons for their changes. By the means of pair regression analysis, we have assessed the impact of various economic and social indicators of the dynamic change of municipal budget revenues and expenses. |
