C. Bulgariu


THE PROCEDURES TO BALANCE A LOCAL BUDGET IN ROMANIA

C. Bulgariu

Abstract
In the latest years the problem of balancing the local budgets has required more and more complexes procedures which could adapt to Romania’s economical and social development. The rising proportion of the taxes on the income given and the rising proportions of current income given from the state to the local communities help balance the budgets. This work paper propose a analyze of this relations between the public budget fund of state and the local budgets in Romania in the last five years. Because of the decentralization of public administration more and more tasks of the state have been transferred to the public authorities. Although the funding for these is still done through transfers from the state budget, they are more solid than ever and they give mayors and local councils the possibility to create programmes and projects for long-term development. In our opinion, although the steps taken towards the decentralization of public finance are small, they are solid and they could lead to a very good result. The regularization of transfers on the basis of the criteria presented here is a modern one and it suits our country after the year 2000, although, in some small areas the sums calculated are insufficient to cover all the current costs.

Key words: balanced local budget, transfer from public budget of state, separates quota, income tax, fiscal code

PROCEDURI DE ECHILIBRARE A BUGETELOR LOCALE ĪN ROMĀNIA

C. Bulgariu

Rezumat
Īn ultimii ani preocuparile de echilibrare a bugetelor locale au conturat proceduri din ce īn ce mai complexe si mai bine adaptate conditiilor concrete de dezvoltare economico-sociala a Romāniei. Alocarea unor cote din ce īn ce mai ridicate din impozitul pe venit, precum si a unor sume din ce īn ce mai importante din veniturile curente ale bugetului de stat (īn special din taxa pe valoarea adaugata) catre bugetele localitatilor sunt instrumente tot mai elaborate de echilibrare a finantelor locale. Lucrarea de fata īsi propune o analiza a acestor relatii dintre fondul bugetar al statului si fondurile bugetare locale din Romānia ultimilor cinci ani. Descentralizarea administratiei publice din Romānia a facut ca tot mai multe din atributiile statului sa fie transferate īn sarcina autoritatilor publice locale. Finantarea acestora desi īnca se realizeaza prin transferuri de la bugetul de stat, sunt tot mai riguros fundamentate si ofera posibilitatea primariilor si consiliilor judetene sa creeze programe de dezvoltare durabila. Īn opinia noastra, desi pasii facuti spre descentralizarea finantelor publice sunt īnca prea mici, sunt bine fundamentati si reprezinta o foaie de parcurs al carei rezultat poate fi unul foarte bun. Reglementarea transferurilor pe baza criteriilor prezentate este una moderna si bine aplicata conditiilor din tara noastra de dupa anul 2000, chiar daca, īn unele localitati mici sumele astfel calculate sunt insuficiente pentru acoperirea cheltuielilor curente.

Cuvinte cheie: echilibrarea bugetului local, transferuri de la bugetul de stat, cote defalcate, impozit pe venit, cod fiscal