Problems of local budget formation

The relevance of the chosen topic of scientific research is explained by the need to identify problems in the formation of local budgets in modern economic conditions. The constitutional changes that have entered into force, including local self-government bodies in the system of public authorities, increase their independence, including financial, in resolving issues of local importance. This also strengthens their responsibility to the population for the results of the municipal policy pursued. In an attempt to reconstruct the internal management system, many municipalities faced the problem of a lack of resources, which for a long time has been the main constraint on the path of their development and determines their high dependence on the regional center.