Lietuvos savivaldybių finansai: struktūra, raida, perspektyvos

Straipsnyje aptariama Lietuvos savivaldybių finansų sistema, jos struktūra fiskalinės decentralizacijos bei jos atitinkamo Europos vietos savivaldos chartijos principams požiūriu. Aprašoma savivaldybių biudžetų formavimo principai bei tvarka, analizuojama nebiudžetinių fondų raida bei jų reikšmė savivaldybių finansiniam savarankiškumui. Naudojami metodai – literatūros šaltinių bei teisės aktų analizė, statistikos duomenų apibendrinimas, palyginimas bei analizė.

The finance system of Lithuanian local authorities is considered from the point of view fiscal decentralization and its correspondence to the principles of the European Charter of Local Self-Government. The principles and order of the structure of local authorities budgets, the significance of local authorities non-budgetary funds and their development in Lithuania are discussed. Municipal revenues, their structure and sources are described. Dynamics of the local authorities budge revenues and expenses and their components is analyzed in the period of 1999–2005. All the financial resources of local authorities are counted up in local authority budgets, as well as in non-budgetary funds. The main municipal means are accumulated in local authority budget, whereas only a small share of them falls on non-budgetary funds, the number and significance of which are decreasing by consolidating then with the municipal budgets. The financial means of local authorities may not be assigned to the purpose other than that ascribed by laws, to realize their functions and execute projects. The programme budget structure principle, realized in Lithuania both on the stall and municipal levels, also enables us to reform the finance system of self-government. One of the outcomes of this reform is a radical decrease in number of non-budgetary municipal fund which allows us to strengthen the financial discipline of local authorities. On the other hand, recently introduced law on taxation of real estate, used for commerce has expanded financial opportunifier of local authorities because the tax falls namely to the share of their budgets.