| Abstract [eng] |
Legal Forms of Non-taxable Municipal’s Budget Income This master thesis "Legal Forms of Non-taxable Municipal’s Budget Income" is intended to analyze the non-tax income of municipalities in the Republic of Lithuania and also the competence of municipalities in matters related to legal regulation of collecting such income. It needs to be noted that, according to the laws, municipal finances include not only non-tax funds, but also taxes and state budget grants. Therefore, the first part of this work is devoted to other types of legal income of the municipality budget – tax and state budget grants. The latter are discussed with their essential features, thus, in order to separate them from non-tax income, as well as to grasp the economic and legal importance of non-tax funds in the context of other types of municipal budget revenue. The second part of the work deals with the specific legal forms of non-tax revenues – taxes, income from municipal property, fines, municipal borrowing and income from budgetary institutions. According to the laws, other legal acts of state institutions and decisions made by municipal councils, the procedure for collecting such funds is discussed. When analyzing the income structure of randomly selected municipal budgets in the Republic of Lithuania, the economic significance of separate legal forms of non-tax revenues for municipal budgets is determined. Attention is also drawn to the legal significance of the income of non-tax municipalities' budgets - the competence of local governments in matters concerning the regulation of non-taxable financial resources is analyzed, as well as the level of autonomy of municipal activities and budget formation is revealed. |
