The budgetary system of the Republic of Macedonia – Positive regulations, institutions and relations that constitute the whole of the country’s budget funding. The Budget System of the Republic of Macedonia has developed alongside the development and shifting of the economic and political system of the country. In the early nineties of the last century, the budget system wore the marks and functioned according to the budget legislation of the former Yugoslav federation. Initially, the efforts of the new independent and independent state were aimed at overcoming the relational and inefficient system of public funding, which was characterized by extreme budget pluralism. This system was based on a multitude of subjects as decision-makers and a branched system of public funding instruments. On the one hand, within the concept of defeating social services and their self-government, an integral concept for self-governing interesting communities has been developed, through which the so-called. Common consumption, from the contributions paid on the basis of social agreements and self-governing agreements, by citizens, enterprises and other users of services; On the other hand, the track of the budget funding of the so-called. General social needs (in fact, classical state functions), with funds from fiscal duties (taxes, etc.). With the adoption of the Law on Budgets (1993) by the Assembly of the new independent state, a twist was made in the arrangement of a new and modern budget system, which is compatible with the systems of countries with a developed market economy. This law created a basis definitely to overcome budget pluralism and build a rational system, on the principle of budget unity. In the public funding of different types of public goods, the budget is accepted as the only instrument in which the income and expenditures of the central government, the local government units (general) and the funds, as separate public bodies in the public funding system are approved. According to the principle of budgetual fullest, all revenues of the users in the field of legislative, executive and judicial power and individual users in their composition, as well as the units of local self-government and the funds, are expressed in individual budgets. The functional structure of the budget system consists of three segments: the central state government budget, budgets of funds and budgets of the local self-government units (municipalities). The central government budget and the budgets of the funds (for PIO, health, for roads, etc.) make up the consolidated budget of the central state, or according to the Macedonian budget legislation, the Budget of the Republic of Macedonia. The consolidated budget of the central state, together with the budgets of the local self-government units, constitute the consolidated budget of the general state. The budgets of all public funding holders are alive from separate revenue (taxes, non-tax revenues, grants and other sources). Fiscal sovereignty has only central state power. Only the Assembly of the Republic of Macedonia can introduce and regulate taxes and other public duties, uniformly on the territory of the state. Municipalities such as local government units are authorized, in the rims of certain limits, to regulate only the rates of property taxes, which are typical local taxes. The system of distribution of income sources (taxes) does not provide sufficient funds for financing the authorized competencies of the municipalities, so that the funds lacking are provided in the form of grants from the central government budget (for certain uses and budgets of the funds). Regarding the borrowing, only the Government of the Republic of Macedonia has the right to take loans from legal and natural persons in the country and abroad, on the basis of a law, to cover the budget deficit and provide guarantees for repayment of liabilities on the basis of taken loans for This purpose. Units of local self-government and funds can be solely in charge of the central government. The budget process in the Republic of Macedonia is arranged in co-loudness with modern budget legislation. This process covers, basically, three phases: assembling the budget of the budget, which is in the competence of the executive; Adoption of the budget, which is in the competence of the Assembly of the Republic of Macedonia (the councils of the municipalities in the case of local budgets); And the execution of the budget, which is in the competence of the bodies of the executive. The management of budget funds takes care of the Treasury, which is part of the Ministry of Finance. The Treasury keeps records of all transactions of revenues and expenditures of the Budget of the Republic of Macedonia, users and units of beneficiaries of the budget, and also keeps records of the collection for the revenues of the local self-government units and their distribution and control. Lit.: Law on Budgets, Official Gazette of the Republic of Macedonia, Skopje, 1993. J. A.
Original article in Macedonian language Cyrillic alphabet
Кириличен напис БУЏЕТСКИ СИСТЕМ НА РЕПУБЛИКА МАКЕДОНИЈА