Development of budgetary relations in municipalities of the Russian Federation
Автор: Denisova I.P., Rukina S.N.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 5-2, 2025 года.
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The article examines the first results of territorial transformations caused by the transition of individual subjects of the Russian Federation to a single-tier system of local governments, and, consequently, a single-tier system of local budgets. An analysis of the results of monitoring local budgets conducted by the Ministry of Finance of the Russian Federation allowed us to note positive trends that manifested themselves in an increase in their own tax and non-tax revenues. Despite this, there is still a high dependence of municipal government budgets on gratuitous revenues from higher budgets. We consider it advisable to step up the activities of both existing and new municipal administrations to develop proactive budgeting practices and the tourism industry in order to replenish local budgets with additional revenues in the form of initiative payments and a tourist tax.
Local governments, financial independence, local budget, budget revenues, initiative payments, tourist tax
Короткий адрес: https://sciup.org/142245127
IDR: 142245127 | DOI: 10.17513/vaael.4163