University of agribusiness and rural development, International scientific and practical conference Bulgaria of regions 2018

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Financial analysis of municipal expenditures in Bulgaria
Biser Krastev

Last modified: 2019-01-21


In the paper the nature and the peculiarities of the municipal expenditures are characterized. By using the methods of comparative and structural analysis, a thorough empirical study of the composition and structure of the expenditures of selected municipalities in Bulgaria has been carried out in the last budget year. The role and significance of the municipal expenditures for the financial status of the Bulgarian municipalities have been taken into account.


municipal expenditures, capital expenditures of municipalities