Last modified: 2013-07-30
The paper deals with the topic of revenues and expenditures on the local and on the general level of government. This paper is comparing the differences between the percentage of local government expenditures and revenues on the base of general expenditures and revenues. The base for the analysis is data about 27 countries that are members of the European Union. There is calculation of different statistical information that provides basic insight on this problematic. The main goal is showing how different countries adopt the principle of subsidiarity. The paper is mainly introduction into a complex topic of the budget behavior of the local governments.