Kauno miesto savivaldybės biudžeto pajamų ir išlaidų tyrimas 2007-2011 m.

LTReikšminiai žodžiai: Biudžetas; Biudžeto balansas; Budžetas; Išlaidos; Išlaidų kontrolė; Kaunas; Pajamos; Savivaldybė; Skolų kontrolė; Įplaukos; Balance of budget; Budget; Debt control; Expenses; Kaunas; Municipality; Revenue.

ENA study of municipal budgets is important, it aims to analyse the main trends of income and expenses. Basic types of municipal revenue: tax revenues, non – tax revenues, state budget grants. Tax revenues takes the largest part of all budget revenues, including income tax, which is affected by economic cycle. When municipality revenues are decreasing, there should be higher grants, which negatively affects the state budget. Kaunas City Municipality should seek to collect more revenues from assigned taxes (not from income tax), more efficient use of their assets and economically use fiscal resources, missing funds to borrow in the financial market. Kaunas City Municipality expenses are divided by programs and by functions. Most of the funds are allocated to educational function from 54.02 percent in 2007 to 53.36 percent in 2011. During the analysis period costs in the economic crisis had a tendency to decline. The programs are well absorbed in Kaunas, most funds are allocated to the program of state functions prosecution. The European Union also provides funding for some programs. Question about debt is also relevant and municipality should seek stronger cost control and accurate accounting. [Text from author]

• Teisė / Law
• Politikos mokslai / Political sciences
• Vadyba / Management
• Ekonomika / Economics
• Istorija / History