EIRP Proceedings, Vol 11 (2016)

Abstract

The process of decentralization in EU countries is permanent in registration due the new entries in 2004 and 2007, which emphasizes on the one hand the major role of local governance for sustainable development, and on the other hand the challenges that local governments have in the management of local public funds. Thus, the structure of local public expenditures and their correlation with revenues, highlight the complexity of the duties of local government.The research paper will focus on the structure of local expenditures of the public sector, using the background offered by literature based on good practices and the analysis of official statics data for empirical evidences. We estimate the analysis to offer a viewpoint on the expenditures structure of local budgets with positive aspects, but also deficiencies that require some solutions and policy options. Thus, the paper can be a starting viewpoint which allows researchers to develop the domain in a much more complex research.