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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 10, Number 2, Year 2022| THE EFFECTS OF THE COVID 19 PANDEMIC ON THE EXECUTION OF LOCAL BUDGETS | 
Download | | Author(s): Camelia - Catalina Mihalciuc, Andrei Leonte | | DOI: 10.4316/EJAFB.2022.10216 | | Abstract: The effects of the COVID-19 pandemic were not only felt at national level, but also at global level with very important socio-economic consequences. All countries, continents, regions, urban and rural communities, families, and ultimately the thinking and lifestyle of every individual have been affected by the pandemic. The objective of this paper is to study the effects of the COVID-19 pandemic on the execution of local budgets. Thus, considering how complex and important this topic is, the research presents an overview of local budgets, theoretical notions of the stages of the budgetary process, and in the last part of the paper, the analysis of the income and expenditure budget of the City Hall of Dolhasca, this part of the paper being dedicated to the case study, where the evolution of the revenues and expenditures of the local budget of the City of Dolhasca during the COVID-19 pandemic is followed. The present paper, due to its practical and legislative aspects, constitutes a specialized scientific research in the field of local budgets, which combines theoretical and practical approaches in order to characterize the evolution of the revenues and expenses of the local budget of the City Hall of Dolhasca during the COVID-19 pandemic. | | Keywords: Budget System; Fiscal-budgetary Policies; Local Budget; Revenues Of The Local Budget; Expenditures Of The Local Budget | References:
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