Methodological approaches to assessing self-sufficiency of municipal budget

The article studied methodological approaches to assessing the self-sufficiency of municipal budgets. The budgets of the cities: Kemerovo and Novokuznetsk were determined as the subject of the study. Assessing the self-sufficiency of municipal budgets as a basis, a value is taken that determines their own income and expenses their comparability. Also, the assessment of budget self-sufficiency can be carried out using existing methodological approaches, through the analysis of: absolute indicators; relative coefficients; integral indicators. It was revealed that the municipal budgets of the cities of Kemerovo and Novokuznetsk in recent years have been characterized by subsidies. For the budget of the city of Novokuznetsk, a high risk of financial and budgetary insolvency was identified. Among the areas of increasing the self-sufficiency of municipal budgets, it is proposed: increasing tax potential and measures to improve investment attractiveness; creating a favorable environment that promotes business development; wider application of "Initiative Budgeting"; creation of a fund to support the budgetary provision of the municipality; adjusting tax revenues to city budgets by amending relevant legislate.