Budgetary powers of representative bodies of self-government: from zemstvo estimates to local budgets

The article reveals the evolution of the budgetary powers of local governments. It focuses on the representative bodies of local self-government due to the fact that, having budgetary powers, the collegial body not only creates the financial base of the municipality, but also represents the interests of the population. The current stage of the development of legal science and legislation has moved towards filling the essence of the budgetary powers of local governments. However, trends in the budgetary process of local self-government with the participation of citizens, as well as the interaction of voters with deputies at the local level, refocus on studying the budgetary legal personality of representative bodies. At the same time, studying the evolutionary process of the budgetary powers of representative bodies will make it possible to fully understand its essence and present the prospects for its development.