MANAGING BALANCING OF BUDGETS OF MUNICIPAL AREAS

Abstract

Purpose. Substantiation of the basic directions of maintenance of balance of budgets of municipal areas. Methods. The experience of municipal districts located on the territory of the Sverdlovsk region is summarized, to ensure the balance of local budgets; improving the quality of management of the budget process, debt obligations, administration of tax and non-tax revenues to be credited to local budgets. The state powers transferred to municipal districts for calculating and granting subsidies to the budgets of settlements for equalizing the budgetary security of settlements, which are transferred at the expense of the regional budget, are analyzed. A comparative analysis of the main indicators of the budgets of municipal districts was carried out. Results. Based on the analysis, it is established that the assessment of the quality of the balance of local budgets in the municipal districts of the Sverdlovsk region depends not only on the state of the economic development of the territory, but also on the established practice of providing them with financial assistance from the regional budget. To implement the principle of balance, it is necessary to increase the role of tax and non-tax revenues of local budgets. It was established that the optimal distribution of taxes between budgets of the budgetary system of the Russian Federation should guarantee the independence of local self-government enshrined in the Constitution of the Russian Federation. Scientific novelty. Scientific novelty consists in justifying the current situation in the implementation of the principle of balanced budgets and examining its impact on the performance of public authorities, further improving the indicators for assessing the quality of the balanced budgets of municipal districts.