| Abstract [eng] |
MIKALONYTĖ, Loreta. (2007) Evaluation of Lithuanian Municipality Financing Source and Resource Consumption MBA Graduation Paper. Kaunas: Kaunas Faculty of Humanities, Vilnius University. 78 p. SUMMARY KEYWORDS: municipality, revenue, expenditure, return, subvention. The principles, methodes and other budgetary process theorical basics of local authorities budget‘s formation were studing K.Ehrhart, S. Schwarz-Jung, H-Welge (1996), R. Šimašius (1998), A. Astrauskas (1999), J. Bivainis, A. Butkevičius (2002), Dominique Fausser (2004), Aleknavičienė V. (2005), Philip LeBel (2005), Hcristian Fournier, Silvana Petrolese (2005). But we possibly can‘t find any scientist, who was comparing Lithuanian and foreign government‘s budget process, accentuated Lithuanian local government‘s financial source and recource using problems in context of foreign government, and showed it‘s solution trends. The subject of research is – Lithuanian government financial sources and practice of it. The aim of research is – to take financial sources and recources of Lithuanian government measure, also to compare it with foreign government, moreover to find out problems and to show Lithuanian government financing and source using tender tendency. The aim of research: • To explore theoretical evidence of local authorities, also the principles and methodes of budget’s formation, furthermore fiscal decentralization and interbudgetary resource distribution; • To study out financial sources and resources of foreign government; • To examine Lithuanian government financial sources and resources; • To compare Lithuanian local authorities with foreign government, to compare it’s financial resources and use of it; • To except Lithuanian government fiancial problems and to tender the tendency of development. Writing is composed of three parts. In first part is introduction to local authorities budget process (principles and methodes of budget formation, fiscal decenralization, interbudgetary resources distribution). In second part is research into using of Lithuanian and foreign financial resources and sources, also comparing and conparable analysis. Finaly, in third part of this work is tender of Lithuanian local authorities development. Studing theoretical basics of local government budget, I used nonfictions, articles, law analysis, whereas analysis of Lithuanian and foreign finansial sources and resources use, is made with reference to each government‘s internet page. Job consist of 3 parts, 78 pages, 8 charts, 41 pictures, 64 literary sources. |
