[Analyses of the structure of local government budget revenue in Latvia and its regions]
2002
Leibus, I. (Latvia Univ. of Agriculture, Jelgava (Latvia). Faculty of Economics. Dept. of Accounting and Finances)
The aim of the local budget is to concentrate the resources on solving the tasks of the local government and consolidate the financial independence of the local government. At present the budget resources of the local government are deficient to accomplish the functions of local governments determined by law. The amount of the local budget is little increased in the general government consolidated budget, but it is only 20% yet. The structure of local budget is very diverse in towns and rural areas, and in various regions. The local budgets revenue mostly account for the tax revenues only in towns. The subsidies from central government budget and payments received from the local government financial equalization fund are the main counties revenue, especially outside Riga region.
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