ANALYSIS OF SUSTAINABILITY OF LOCAL BUDGETS (THE EXAMPLE OF MUNICIPAL SETTLEMENTS OF THE NOVOSIBIRSK REGION)
Tatiana V. Sumskaya
Institute of Economics and Industrial Engineering of the Siberian Branch of the Russian Academy of Sciences, Novosibirsk, Russian Federation
Keywords: municipalities, local budget, Novosibirsk region, budget revenues, budget expenses, budget coefficients
Abstract
The article diagnoses the sustainability of local budgets using the example of municipalities of the Novosibirsk region using budget coefficients. The structure of local budget revenues for the Russian Federation in general and for the municipalities of the Novosibirsk region in particular is characterized. Calculation of budget coefficients for 2012-2020 revealed a significant dependence of local budgets of the region on transfers from the budget of the Novosibirsk region, while municipalities that had the largest share of tax and non-tax revenues after transferring funds from the regional budget become the least wealthy. And although during the period under review the ratio of gratuitous transfers and tax and non-tax revenues is reduced, nevertheless, the vast majority of municipalities cover over 80 % of expenses with transfers from the regional budget.
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