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Scientific journal “Vestnik NSUEM”

2019 year, number 1

THE MAIN ASPECTS OF FORMATION OF LOCALSELF-GOVERNMENTS’ BUDGETS IN THE RUSSIAN FEDERATION

T.V. Sumskaya1,2
1Institute of Economics and Industrial Engineering of Siberian Branch of Russian Academy of Sciences, Academician Lavrentyev Ave., 17, Novosibirsk, Novosibirsk region, 630090
2Novosibirsk State University of Economics and Management, Kamenskaya str., 56, Novosibirsk, Russia, 630099
Keywords: доходы местных бюджетов, расходы местных бюджетов, муниципальные образования, налоговые доходы, неналоговые доходы, безвозмездные перечисления, трансферты, дефицит бюджета, профицит бюджета, бюджетная политика, revenues of local budgets, expenditures of local budgets, municipal settlements, tax revenues, non-tax revenues, grants, transfers, budget deficit, budget surplus, budget policy

Abstract

The financial independence of local government is the most important condition for its effective functioning. in russia the most of socially significant expenditures is concentrated at the level of local budgets. the purpose of the study is to analyze the main directions of the formation and directions of the use of local budgets in the russian federation. the executed complex of calculations on materials of municipal formations of the russian federation has allowed to reveal features of formation of revenues and expenditures of local budgets. the results of the research can be used to study the possibilities of improving the budget policy in the direction of equalization and stimulation of municipalities to strengthen their own revenue base. in addition, the analysis made it possible to character- ize the budgetary situation at the municipal level from the point of view of the sufficiency of the financial resources for exercising its own and transferred powers.