Financial analysis of municipal expenditures in Bulgaria

Biser Krastev

Authors

Biser Krastev Assoc. Professor, Ph.D., University of agribusiness and rural development, BULGARIA

Keywords:

municipal expenditures, capital expenditures of municipalities

Abstract

In the paper the nature and the peculiarities of the municipal expenditures are characterized. By using the methods of comparative and structural analysis, a thorough empirical study of the composition and structure of the expenditures of selected municipalities in Bulgaria has been carried out in the last budget year. The role and significance of the municipal expenditures for the financial status of the Bulgarian municipalities have been taken into account.

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