Analysis of fiscal competitiveness in Lithuania’s municipalities


  • Roberta Bajorūnienė Šiauliai University, Social Sciences Faculty, P. Višinskio str. 19, 77156 Šiauliai
  • Dalia Rudytė Šiauliai University, Social Sciences Faculty, P. Višinskio str. 19, 77156 Šiauliai
  • Solveiga Skunčikienė Šiauliai University, Social Sciences Faculty, P. Višinskio str. 19, 77156 Šiauliai



Municipality, Fiscal competitiveness, Budget revenue, Expenditure, Surplus value per person.


Nowadays municipal revenue management and administrative issues are more important and problematic. It is noted that in Lithuania’s separate municipalities collected budget revenues, formed budget expenditure, set borrowing limits, allocated from the state budget financial resources (grants) are significantly different. In order to determine reasons for these differences, it is appropriate to analyze the municipal fiscal competitiveness and identify fiscal competitiveness factors of individual Lithuanian municipalities. Understanding municipal fiscal competitiveness factors helps to explain why some municipalities more successfully than others increase tax revenue level and financial - social opportunities of their populations.

This scientific article is funded by the Research Council of Lithuania according to the project „The evaluation of municipalities’ fiscal competitiveness in the context of economic growth” (2015-2018), registration No. MIP-013/2015.


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Author Biographies

Roberta Bajorūnienė, Šiauliai University, Social Sciences Faculty, P. Višinskio str. 19, 77156 Šiauliai


scientific interests: regional economics, sustainable development and public finance

Dalia Rudytė, Šiauliai University, Social Sciences Faculty, P. Višinskio str. 19, 77156 Šiauliai


scientific interests: business and public finance management in changing environments

Solveiga Skunčikienė, Šiauliai University, Social Sciences Faculty, P. Višinskio str. 19, 77156 Šiauliai


Scientific interets: business simulation models,  country‘s economic and social development, innovation economics


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How to Cite

Bajorūnienė, R., Rudytė, D., & Skunčikienė, S. (2016). Analysis of fiscal competitiveness in Lithuania’s municipalities. Journal of Education Culture and Society, 7(2), 424–439.