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Delegated Budgets in Schools – Fundamentals, Powers and Financial Resources (Делегираните бюджети в училищата – същност, правомощия, финансови ресурси) - in Bulgarian

Author

Listed:
  • Dochka Velkova

    (Economic Research Institute at BAS, Bulgaria)

  • Yana Kirilova

    (Economic Research Institute at BAS, Bulgaria)

Abstract

The monograph presents the results from the scientific research project „Delegated Budgets in Schools – Fundamentals, Powers and Financial Resources“. The project is part of the scientific research program of the Economic Research Institute at the Bulgarian Academy of Sciences. The theoretical study brings out the fundamentals and development of the system of delegated budgets as a mechanism for decentralized provision of school education at the local level as close as possible to the end users of the service. The empirical research is implemented for the period of 2008-2023 and covers all municipal schools in Bulgaria, which makes it one of the most complex studies on the subject in the country. The development of the system of uniform cost standards for financing school education in Bulgaria is studied as well as the role of the formulas for the distribution of funds according to uniform cost standards from the municipalities to the schools as a tool for conducting local education policy. The financial flows in the system of school education in Bulgaria have been systematized.

Suggested Citation

  • Dochka Velkova & Yana Kirilova, 2025. "Delegated Budgets in Schools – Fundamentals, Powers and Financial Resources (Делегираните бюджети в училищата – същност, правомощия, финансови ресурси) - in Bulgarian," ERI-BAS Books, Bulgarian Academy of Sciences - Economic Research Institute, number 53:p:1-118.
    • Handle: RePEc:bas:ecbook:53:p:1-118
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    File URL: https://www.iki.bas.bg/files/2025_Velkova-Kirilova.pdf
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