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Petrova, K.
Trakia journal of sciences, 11/2021, Volume: 19, Issue: Suppl.1Journal Article
Purpose of the research The aim of the study was to analyze and evaluate the financial indicators of local self-government and on this basis to make recommendations on increasing the efficiency and effectiveness of local self-government. Methods: Both general and specific scientific methods were used in the research, such as analysis, synthesis, induction, deduction, method of expert evaluations. Results: An analysis of the legal framework in the field of local finance and the methodology for assessing the financial condition of municipalities was performed. Based on the development, an assessment of the local self-government was made according to the tested indicators. A number of author's conclusions have been made regarding the current state of the municipalities. Author's views on increasing the efficiency and effectiveness of local self-government are presented. Conclusions: The system of local finances is a reflection of the relations between the central and local government, between the local government and the representatives of the local community. At present, a significant part of local budgets are still heavily dependent on government transfers from the central budget.
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