INCOME MANAGEMENT OF THE ADMINISTRATIVE-TERRITORIAL UNITS IN THE REPUBLIC OF MOLDOVA

Mariana DOGA-MÎRZAC, Eugenia GHEORGHIȚA Universitatea de Stat din Moldova

Abstract

In most countries in the world, the elaboration and implementation of mechanisms for modernizing public finance management have become the most important in the process of streamlining the use of budgetary resources. In recent years, the Republic of Moldova has initiated the implementation of an ambitious program of reforming public finance management both at the national and the local level by modernizing budgetary institutions and adjusting legislation to EU requirements and standards. In order to ensure an efficient and transparent management system for local public finances, one of the basic objectives is focused on local income management. Keywords: local public finance, local budget, local income, local taxes, administrative – territorial units.