Municipalities’ own revenue as an instrument for financial independence Valentina Aleksandrova, Nadezhda Krasteva, Gergana Kresnaliyska, Yoana Petrova and Petar Baldzhiev SHS Web of Conf., 92 (2021) 07003 Published online: 13 January 2021 DOI: 10.1051/shsconf/20219207003