Features of the municipal budgetary policy

The budgetary policy is multifaceted and covers different levels of budgetary relations. The most problematic budgetary policy is at the municipal level. Municipalities are forced to balance between the general state budgetary policy and the individual characteristics of the internal environment, which require their own strategic and tactical base of budgetary relations. The complexity of this task is aggravated by the frequent shortage of municipalities' own budgetary resources, which leads to their dependence on subsidized support and slows down economic growth. These circumstances indicate the relevance of studying the features of budgetary policy at the municipal level, their scientific and theoretical understanding and practical improvement of approaches to the implementation of municipal budgetary policy. This article reveals the essence of budgetary policy in general and municipal budgetary policy in particular, specifies the goals and objectives of municipal budgetary policy, specifics of its implementation and problematic aspects.