THE CASPIAN REGION:Politics, Economics, Culture

Scientific journal

Рђnalysis and ways of increase of efficiency of the financial and budgetary sphere of municipality

2015. №2, pp. 192-198

Khutova Lyudmila A. - Ph.D. (Economics), Associate Professor, North Caucasian State Humanitarian Technological Academy, 36 Stavropolskaya st., Cherkessk, Karachay-Cherkess Republic, 369000, Russian Federation, Hutova75@mail.ru

Shardan Saida K. - Ph.D. (Economics), Associate Professor, North Caucasian State Humanitarian Technological Academy, 36 Stavropolskaya st., Cherkessk, Karachay-Cherkess Republic, 369000, Russian Federation, Shardansaida@mail.ru

Akbaev Renat A. - post-graduate student, North Caucasian State Humanitarian Technological Academy, 36 Stavropolskaya st., Cherkessk, Karachay-Cherkess Republic, 369000, Russian Federation

The key role in achievement and maintenance of a sustainable development of the country belongs to municipalities which are created and function for the solution of the questions of life support connected by a community of accommodation of citizens and represent the territorial and Political Science organization of the population. mportant feature of the present stage of development of budgetary and tax system of the Russian Federation is need of strengthening of financial independence of local authorities, first, for ensuring own powers and, secondly, for economic development of own territories. hange of volume of account obligations of municipalities as a result of revision of the list of questions of local value isn't followed by process of increase of a tax autonomy of local governments. The balance between the income and expenses in local budgets is provided not due to growth of their tax income adequate to growth of expenses, and due to financial assistance. Values of indicators of a share of the income and expenses of local budgets in the income and expenses of the consolidated budget of the Russian Federation testify to existence of decentralization of profitable sources, however these indicators don't consider real degree of financial independence of municipalities, and allow to estimate only formally legislative interpretation of level of own income of local budgets. t is represented that the problem of research of funds for satisfaction of requirements of local government, the analysis of sources of acquisition of these means, and also value of financial security of the arising needs on places deserves attention and the decision.

Key words: экономический рост, устойчивость, финансы, бюджетная сфера, муниципальное образование, анализ, доходы, расходы, economic growth, stability, financial and budgetary sphere, municipality, analysis, income, expenses

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