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CNAA / Theses / 2017 / June /

Local public finance administration


Author: Televca Oleg
Degree:doctor of law
Speciality: 12.00.02 - Public Law (with specification: Constitutional, Administrative, Police, Military, Financial, Customs, Information, Ecological); Organization and Functioning of Law Institutions
Year:2018
Scientific adviser: Sergiu Cobaneanu
doctor, professor, Moldova State University
Institution: Moldova State University

Status

The thesis was presented on the 23 June, 2017
Approved by NCAA on the 11 May, 2018

Abstract

Adobe PDF document – 0.93 Mb / in romanian

Thesis

CZU 347.734:351.72 (478)

Adobe PDF document 1.18 Mb / in romanian
178 pages

Keywords

public finances, local public finances, local authorities, budget process, process of administration, territorial and administrative division, local budget

Summary

Structure of the thesis: Introduction, 4 chapters, general conclusions and recommendations, bibliography of 202 sources, annex, body text consisting of 153 pages. The obtained results are published in 12 research works.

Field of study: This paper is based on a complex issue of financial law: public finance administration at local authority level.

The aim of the PhD thesis is to provide a complex research of the field of local public finance administration by examining legal and economic approaches that local public finances cover, as well as to develop recommendations on improvement of legislation on the process of local public finance administration with the view to applying the statutory regulations in this field in an uniform and correct manner.

Objectives: elucidation and interpretation of the concepts characterizing the process of local public finance administration; researching local public finances in terms of historical development starting from the proclamation of independence; development of the system of principles of the process of local public finance administration; detailed description of principles of the process of local public finance administration; description of the budget process at local authority level etc.

The scientific novelty and originality of the achieved results: The novelty of the achieved results is determined by the fact that this paper is among the first attempts to conduct a thorough investigation of the process of local public financial administration in terms of legal size. On this support they were formulated conclusions, theoretical and lex ferenda recommendations to improve the legislation.

The important scientific problem solved in the study consists in a detailed critical study of all elements of the process of local public financial administration as part of public finances in general, which contributed to the development of the lex ferenda recommendations and proposals in order to improve the national legal framework. Theoretical significance and practical value of the paper: The theoretical significance of the paper is to investigate complex theoretical foundations and legal provisions, set out in law and specialized literature, mainly aimed at: defining conceptual bases that characterize the process of local public finance administration; systematization of legal and theoretical approaches related to the historical evolution of the concept of local public finances; accumulation of a consistent theoretical and practical material on local public finance administration in order to develop conclusions and recommendations.

Implementation of scientific results: The research contained in this PhD thesis, already are used as units of content included in the university curriculum for Cycle II, Master degree studies, at the “Local public finance management” course, within the "Financial and Tax Law" (90 credits and 120 credits) master programs, at the Moldova State University.These are applicable to the activity of authorities, engaged in local public finance administration, particularly as regards the interpretation and correct application of the legal provisions. Also, they can be taken into account in the preparation of thematic seminars or theoretical support for the formation of a new generation of well-trained civil servants.