21.08.2023
Assoc. Prof. Dr. Savina Mihaylova-Goleminova and Chief Assist. Prof. Desislava Kalcheva will participate in a conference on "Income systems of local self-governments in selected countries" in Siedlce, Poland. The event will be held on September 27-28, 2023 at the Institute of Political Science and Public Administration at the University of Natural Sciences and Humanities.
Assoc. Prof. Dr. Mihaylova-Goleminova and Ch. Assist. Prof. Desislava Kalcheva will present a report on the policy aimed at fiscal decentralization in Bulgaria, which began with the democratic changes in 1990.
This report aims to acquaint the reader with the main characteristics of the revenue system of the Bulgarian municipalities. The main indicators of financial independence of the local authorities are presented and financial data on the structure and dynamics of municipal revenues for the period 2015-2020 are analysed.
Based on the analyses made, it is established that essentially Bulgarian municipalities are highly dependent on state transfers and on central authorities funding decisions. The tax autonomy of small and medium-sized municipalities is also very limited. In the conclusion of the report, some recommendations are presented for changing the revenue system of the municipalities in order to increase their financial autonomy.
Please, find the report here.