The paper intends to analyse a model of decentralization specific to Continental Europe, which shows that a transfer of responsibility to the local authorities has not always been appropriately followed by a transfer of resource, the consequence being the appearance of budgetary imbalances at...

The paper’s objective is to present the affordability and the fiscal pressure, essential indicators, in our opinion, in capitalising every local community’s fiscal policies, specific to the natural person and legal person tax payers. Therefore, these indicators must be considered when...

The paper intends to emphasise the importance of budget resources forecasting for long periods of time, within the financial management. An as accurate as possible forecasting of the volume of financial resources will represent the basis for the future projections of the expenditure of local...

The paper intends to present the manner in which the public services diagnosis is made, taking into consideration the complexity of its making. The making of the public services’ diagnosis is determined on one hand by the number and diversity of public services ensured by the local...