Vol. 15 No. 2 (2016)

Purpose. To generalize the directions of development of single-profile municipal entities, to give a critical assessment of the feasibility of their implementation under existing conditions. Identify the shortcomings of reforming the mono-profile territories of the Vladimir region. Methods. The study used general scientific methods, such as factor analysis, content analysis, comparative analysis. Results. The shortcomings of the existing directions of the socio-economic development of single-industry cities are revealed. Monoprofile municipal formations of the Vladimir region with the greatest development potential, as well as territories with a minimal list of developmental factors, are defined. Scientific novelty. The restrictions in the directions of social and economic development of single-industry towns are determined and the necessity of their inclusion in the formation of complex programs for the modernization of mono-profile municipal entities is substantiated.

Purpose. Analysis of the possibility of implementing integrated environmental education as an essential factor in improving the environmental literacy of the population in the field of collection and processing of solid domestic waste. Methods. Questionnaire survey, method of system analysis. Results. Based on the survey, a project is proposed that can be implemented in educational institutions as a component of increasing environmental literacy. Given the systemic nature and the complex nature, one can count on a long-term effect that exerts a significant influence not only on the pupils themselves, but also on the parents. The use of such an educational product in the school will give children the opportunity to think, independently assess the scale of the problem, do the right thing in the future and, most importantly, properly educate the future generation.

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.

Purpose. To develop and offer methodological recommendations on the management of the municipal formation, in the sphere of increasing the efficiency of work with municipal finances. Methods. Mathematical and economic methods of analysis and forecasting, construction of a multiplicative model Results. The analysis of statistical data made it possible to conclude that the level of the municipal debt of the city of Orel in subsequent periods will increase. Scientific novelty. The scientific novelty of the article is to justify the need to change the budget legislation, justified the need to transfer part of the VAT to the municipal level, as well as the introduction of administrative responsibility for the ineffective management of municipal debt.

Purpose. The study of the role of small and medium business in the region, as well as the prospects for its development to improve the economic situation of the Vladimir region. Methods. The basic directions of work of small and medium business enterprises of the Russian Federation are presented. Regional programs of assistance to small and medium business are analyzed. The dynamics of development of small and medium-sized businesses in the region is considered. Results. Based on the development dynamics of small and medium-sized businesses in the region, the need to develop small and medium-sized businesses to improve the financial stability of the region's economy was explored on the basis of the analyzed regional programs for the promotion of small and medium-sized enterprises and their own conclusions. Scientific novelty. The scientific novelty lies in the study of the relationship between state programs for the development of small and medium-sized businesses and the priority areas of regional programs for the development of the region's economy.

Purpose.The formation of economic crises in the Russian Federation largely depends on the level of the shadow economy in the country, and since the shadow economy in Russia makes up 25-50% of GDP, the economic crises in Russia depend on the shadow economy. Another feature was taken into account in the article related to the sources of education of economic crises. Almost the entire volume of the created product in the country is the work of enterprises and organizations (services to the population) in municipalities, and the shadow sector is basically a concealment of the activities of enterprises and organizations. Therefore, the shadow economy and economic crises depend on the performance of enterprises and organizations at the municipal level.Methods. The methodological basis for writing the article was the normative legal documents of the Russian Federation, the laws of the Russian Federation on taxation, and the decisions of the Government of the Russian Federation to ensure economic security.Results. Create and link the calculation methodology of the Anti-Crisis Program to the problems of the shadow economy in the country with the allocation of the municipal level. This tool should be implemented through a system of existing economic relations in the form of relations between the state and business, between market participants in the organization of reasonable competition and the improvement of legal relations in the country.Scientific novelty. In the article it is proposed to use municipalities for the application of the new method of calculating the Anti-crisis programs in the Russian Federation as the main method of influencing the reduction of shadow economies and crisis phenomena in the country.

Purpose. In the conditions of unstable economic development, more and more attention is paid to improving the quality of financial management in the state and municipal property sector, which includes state and municipal unitary enterprises in the national economy (SUEs and MUPs). Such enterprises are commercial organizations that do not have ownership rights to the state or municipal property assigned to them, but are financed mainly through budget appropriations, since are intended for the performance of state, municipal contracts for the organization of the provision of socially significant services for the local population.Methods. The methodological basis for writing the article was the normative legal documents of the Russian Federation, the laws of the Russian Federation on taxation, and the decisions of the Government of the Russian Federation to ensure economic security.Results. The features of the financial management process in state and municipal unitary enterprises are determined, conditioned by the organizational and legal form of the firm and the specific way in which their assets are managed in order to regulate the development of the local community and the municipal economy.Scientific novelty. The article analyzes the main theoretical and methodological approaches to the financial management system at the level of state and municipal unitary enterprises as a specific form of business organization in the national economy and analysis of the forms of their influence on various spheres of social and economic development of a particular municipal entity.

Perpose. The study is aimed at analyzing the legal support for the activities of cultural institutions operating at different levels of the public administration system.Methods. The research is based on the comparative-legal and formal-logical methods of studying the analyzed subject.Results. The regulatory and legal features of the functioning of cultural institutions are determined, positive experience is listed.Scientific novelty. Measures are proposed to improve the state policy in the sphere of relations arising in the process of creating, using and protecting the results of cultural activities.

Purpose. Development of a system of integrated assessment of the activities of municipal employees in the Sverdlovsk region and a model of its legal regulation using key performance indicators. Methods. Key performance indicators of municipal employees were analyzed in the framework of systemic and institutional approaches. The main methods of research are the method of comparative analysis, document analysis, the modeling method, methods of systematization and typology. Results and scientific novelty. The author developed a methodology and a system for a comprehensive assessment of the activities of municipal employees in the Sverdlovsk region, based on KPI, and a model of its legal regulation. Also, concrete examples of establishing criteria for the effectiveness of professional performance of municipal employees of local government bodies located territorially in the Sverdlovsk region for specific posts of the municipal service are presented.