PECULIARITIES OF FORMATION OF LOCAL BUDGET INCOME AND THEIR ROLE IN EFFICIENT MANAGEMENT OF THE TERRITORY OF MUNICIPAL EDUCATION

Abstract

Purpose. Study, analysis and identification of peculiarities of formation of tax revenues of local budgets of the Sverdlovsk region; summarizing the experience of implementing measures to increase the revenue potential of municipalities. Elaboration and justification of some proposals to increase tax revenues of local budgets. Methods. Using the methods of grouping, comparison and dynamics, the practice of generating revenues of local budgets is generalized; The specifics of providing financial assistance to local budgets from the regional budget are established in the planning of gratuitous revenues in 2016 and for the three-year period 2017 2019. Results. Based on the analysis of basic indicators of tax revenues of local budgets, innovations in the budget legislation of the Russian Federation and regulatory legal acts of the Legislative Assembly of the Sverdlovsk Region and the Government of the Sverdlovsk Region, based on scientifically based approaches and expert assessments, the author's conclusions, the dependence of incomes of local budgets located on the territory of Sverdlovsk region; influence of new methods used to calculate intergovernmental transfers from the regional budget to local budgets in 2017 2019 on the amount of financial assistance from the regional budget. Conclusions are made about the expediency of reviewing the practice of granting additional deductions from federal taxes.Scientific novelty. The scientific novelty of the article is to justify the need to change the budget legislation that regulates the formation of tax revenues of local budgets; the assignment of a part of federal and regional taxes to local budgets, with a view to more fully implementing the principle of independence of budgets.