THE LOCAL BUDGETARY PROCESS AND THE SOCIAL-CULTURAL DEVELOPMENT OF THE TERRITORIAL ADMINISTRATIVE UNITIES

The local public expenses for the social-cultural actions have an important economical and social role, their evolution being a consequence of the economic development of the country, and their volume is imposed by the demographic factor. The interdependence of the expenses’ elements for social-cultural actions is indirectly conceived as an effect in the economic growth as follows: on one hand, the growth of the teaching at all levels accompanied by adequate measures concerning the improvement of all the other social-cultural actions have effect upon the economic growth, and, on the other hand, the aggregate effect of the investments in human resources leads to the growth of the PIB, which constitutes the basis for the allocation of some bigger sums for social-cultural actions. An important aspect of the local budgetary process having a positive impact on the social-cultural evolution of the local community is represented by the improvement of the funding demands’ substantiation of the social-cultural actions. Then, the realisation of the social-cultural development strategies of the local communities represents a necessity in what concerns the evaluation of the existent situation, of the evolution of the main indicators and also for the identifications of the most appropriate directions of development of the localities according to the general frame of the European society. The social-cultural development of the localities can be stimulated also by attracting funds from the funding European programs for objectives of this kind. Also, as a support to the social-cultural development of the administrative-territorial unities come the provisions of the present Fiscal Code which stipulates a series of exemption from taxes and local taxes of the buildings and lands having this destination or for some activities organized with humanitarian purposes.