Why is the self-sufficiency of urban districts budgets not growing

Urban districts occupy a special place in the system of municipalities due to their potential and role in the implementation of governmental economic policy. Possessing the most developed infrastructure, facilities and a good financial basis, large and medium-sized cities accumulate the major part of budget revenues. However, the predominant part of their revenues that amounts, according to various estimates, to 70-85% [1, 6, 15] goes to superior budgets. As a consequence of the reforms of intergovernmental fiscal relations and local government that were held in 2000-2009, cities were left without stable, legislated fiscal revenue sources that were sufficient to fulfill their obligations to the population. Currently, city government can fully dispose of single tax on imputed income, individual property tax and land tax. Significant imbalances in the distribution of budget revenues make cities dependent on the financial assistance of higher levels of public authority and lead to an accumulation of problems...