MUNICIPAL BUDGETS AS A FINANCIAL BASIS FOR LOCAL GOVERNMENT: CURRENT REALITIES AND WAYS TO STRENGTHEN THEM
УДК 336.146:342.25
Abstract
Increased uncertainty in the global and national economy, demographic changes, growing social obligations and the need to adapt to new regulatory requirements are increasing the pressure on revenues and expenditures of municipal budgets. The measures that are developed by local self-government bodies to combat crisis phenomena are characterized by specific characteristics due to the sectoral specificity of the economy of the territory, the characteristics of the social sphere and the level of effectiveness of the activities of the authorities. In the context of limited resources and increasing pressure on local budgets, it is important to identify and analyse key risk factors affecting profitability, balance and financial stability. The article is aimed at studying the impact of modern challenges on local budgets as a financial basis for local self-government in Altai Krai. The authors note that a deeper and more detailed qualitative analysis of budget returns, ensuring comparability of budgetary indicators in relation to municipalities is limited by insufficient level of statistical information in public access. Based on the results of the study, some recommendations have been developed to strengthen local budget revenues.
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