Legal regulation of municipal budgets’ revenue in Lithuania

For financing the implementation of social, economic and other programmes by self-governing institutions as well as for supporting the activities of self-governing institutions, certain revenue is required. One of the trends of improving the statecraft includes increasing self-support of self-governing institutions and extension of their functions upon a simultaneous settling the problem of their financing. In the Paper, the contents of the concepts of local self-government and a self-governing institution as well as functions of self-governing institutions are discussed upon. The structure of municipal budget revenue and its legal regulation are discussed upon as well. The principle of financial self-sufficiency of self-governing institutions fixed in the European Charter on Local Self- Government, its transfer to the national legal system and implementation in Lithuanian self-government are described. The causes of reducing the financial self-sufficiency of self-governing institutions are pointed out and the possible ways of their elimination are discussed upon.