Implementation of the principle of budget self-government in the Russian Federation

The article is devoted to the implementation of the constitutional principle of fiscal autonomy of local government in the Russian Federation. The federal legislation does not contain detailed rules detailed financial autonomy of local budgets and legal instruments to ensure it. There is a growing accumulation of budget funds at the federal level and their subsequent release of local government as a residual, the centralization of budgetary powers of local authorities not only at the local and regional level but also at the level of the RF subjects. Strengthening budget dependence of local authorities from higher authorities indicates that the constitutional principle of independence of local government budget is not implemented in full.