In the latest years the problem of balancing the local budgets has required more and more complexes procedures which could adapt to Romania’s economical and social development. The rising proportion of the taxes on the income given and the rising proportions of current income given from the state to the local communities help balance the budgets. This work paper propose a analyze of this relations between the public budget fund of state and the local budgets in Romania in the last five years. Because of the decentralization of public administration more and more tasks of the state have been transferred to the public authorities. Although the funding for these is still done through transfers from the state budget, they are more solid than ever and they give mayors and local councils the possibility to create programmes and projects for long-term development. In our opinion, although the steps taken towards the decentralization of public finance are small, they are solid and they could lead to a very good result. The regularization of transfers on the basis of the criteria presented here is a modern one and it suits our country after the year 2000, although, in some small areas the sums calculated are insufficient to cover all the current costs.
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