Management Theory and Studies for Rural Business and Infrastructure Development, Volume 39, Number 4

PROGRAM AND PERFORMANCE BASED BUDGETING – WAY TOWARDS CONSOLIDATING LOCAL FINANCIAL AUTONOMY

Alexandru Stratan, Tatiana Manole

Abstract

Actuality of the research resides in the application for the first time in the Republic of Moldova of the program and performance based budgeting (PPBB) at the local level. The aim of the article is to evaluate PPBB and its influence on the responsibility of the local authorities and improving the use of public money. The research methodology is based on the calculations of the correlation reports between different local budget indicators. The results present that the level of financial autonomy depends on the financial possibilities of the administrative-territorial entities. Thus, there is required to supplement the revenues by detecting domestic reserves and their use by the local administration.

JEL Codes: G18, H72.

Keyword(s): budget classification, budget expenditures, budget revenues, budgeting, finan-cial autonomy, financial decentralization


Full Text: PDF

Refbacks

  • There are currently no refbacks.
764 views

Management Theory and Studies for Rural Business and Infrastructure Development eISSN 2345-0355

This journal is published under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License. Responsible editor: Dr Audrius Gargasas.