The main problems of the budget of the municipality and possible ways to increase the revenue side of the budget

The article analyzes the main issues of the budgetary policy of the municipality. Studying the practice of increasing the revenue base of municipalities is extremely important for increasing the financial independence of municipalities. The article discusses the types of tax and non-tax revenues that are taken into account when forming the local budget. The author notes that municipalities, which have their own revenue base and are not subsidized, are in a better position compared to the rest, which are most dependent on intergovernmental transfers of local budgets. The methodological basis of the study was a set of general scientific and private scientific methods of cognition (formal legal, analytical, normative-logical, systemic, etc.). As a result of the study, the author proposes measures to increase the local budget through tax revenues.