MAIN DIRECTIONS FOR FORMING BUDGET INCOME OF DIFFERENT TYPES OF MUNICIPALITIES IN THE RUSSIAN FEDERATION
T. V. Sumskaya
Institute of Economics and Industrial Engineering of Siberian Branch of the RAS, Novosibirsk, Russian Federation
Keywords: local budget, municipal settlements, tax revenues, non-tax revenues, grants, transfers, subventions
Abstract
This study is aimed at determining the main sources of income for local budgets of various types, their dependence on transfers. The analysis of the structure of the total and own revenues of the budgets of municipalities was carried out. For the period 2012-2021 revenues and their main components are determined in current and constant prices, which makes it possible to characterize the dynamics of the state of budgets for the specified period. The analysis of the structure of the main components of local budget revenues by types of municipalities identifies the dependence of urban districts, municipal districts, and settlements on income received as gratuitous transfers.
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