Повышение эффективности муниципальных финансов как фактор социально-экономического развития регионов Российской Федерации (на примере г. Новочеркасска Ростовской области)

The article calculates the main indicators of the local budget of the city of Novocherkassk, Rostov region for the period 2021-2023, and establishes the main indicators of its deficit and municipal debt. The municipal budget of the city of Novocherkassk, as well as other municipalities of the Rostov region, is characterized by a gradual increase in dependence on interbudgetary transfers from the state budgets of the Russian Federation and the Rostov region. This trend has both its advantages, which consist, first of all, in the targeted nature of financing, a uniform budgeting procedure throughout the entire territory of the Russian Federation, and disadvantages associated with the fact that local governments are forced to depend on a higher level of government and are limited due to insufficient funding. The author’s proposals are aimed at solving the identified problems, consisting in changing the proportions of distribution of collections of basic taxes between the levels of the budget system of the Russian Federation in favor of local budgets, increasing the efficiency of expenditures of municipal budgets, which, using the example of the city of Novocherkassk, is expressed in optimizing the structure of municipal authorities, refinancing municipal debt through budget lending.