Financial implications of the fees on the municipalities’ own budget revenues (Analysis of the temporary residence fee on the example of the Ohrid Municipality)

Abstract

Considering the process of fiscal decentralization, municipalities have а broad structure of income sources that are regulated by the Law for Local Self-Government Units Financing, which can be classified into three major groups (own revenues, grants and borrowing). Own sources of municipal revenues are local taxes, local dues and local charges, revenues from municipal assets, self contribution, fines, donations and other revenues determined by law. The paper analyzes some of the own revenues of the Municipality of Ohrid, i.e. the paper follows the temporal dynamics of the temporary residence fee collection, in correlation with the participation of the Municipality of Ohrid in the tourist trade of the South-western Planning Region and of the country as a whole.