Vol.2, No 2, 2004 pp. 181 - 188
UDC 352.073.5 (497.2)

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LOCAL CHARGES AND PRICES FOR MUNICIPAL SERVICES IN BULGARIA
Presiana Nenkova
University of National and World Economy, Department of Finance
1700 Sofia, Studentski Grad "Hristo Botev"

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There are different possibilities to finance local public sector activities - from general taxation to user charges. This paper presents the current system of charges and prices for municipal services in Bulgaria. The revenues produced from charges for municipal services in Bulgaria are not considerable and they represent fewer than 8 per cent of the receipts of local budgets. In this respect the local charging policy is being analyzed not only as a means of cost recovery and relieving the taxpayers of costs, that should be borne by the users who benefit directly from the service, but also as a technique for reducing budget deficit. Attention is paid to the potential benefits of increasing the role of local charges in the overall picture of the municipal budget revenues in Bulgaria.

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LOKALNI TROŠKOVI I CENE OPŠTINSKIH USLUGA U BUGARSKOJ Različite su mogućnosti finansiranja aktivnosti lokalnog javnog sektora - od opšteg oporezivanja do troškova na teret korisnika.U radu se prikazuje postojeći sistem troškova i cena za opštinske usluge u Bugarskoj. Prihodi po osnovu troškova za opštinske usluge u Bugarskoj nisu posebno značajni i predstavljaju manje od 8 procenata prihoda lokalnih budzeta. Posebna pažnja poklanja se mogućim prihodima od rastuće uloge i značaja lokalnih troškova (opterećenja) za ukupne opštinske budžete u Bugarskoj.