Essence of category "municipal fiscal capacity"

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The article analyzes the legislative, regulatory and scientific approaches to the definition of the term “fiscal capacity” applicable to different levels of the budget system. The author substantiates the choice of interpretation of this term, and also formulated the principles of budgetary security of municipalities.

Municipal fiscal capacity, local government, expenditure commitments, local budget revenues, municipal services

Короткий адрес: https://sciup.org/170184850

IDR: 170184850   |   DOI: 10.24411/2500-1000-2018-10220

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