世界银行：2025年反思市政财政：保加利亚地方公共财政评论报告（英文版）

While municipalities in Bulgaria play a key role in local governance and administration, the fiscal system remains highly centralized. Municipalities are the primary administrative and territorial units responsible for essential public services such as education, health care, and social protection. However, Bulgaria’s fiscal system is highly centralized with total municipal expenditures accounting for about onefifth of general government spending. Similarly, local government revenue, includin