Local Finances in the New Situation
V. Levina Vera
Tula State University
Keywords: муниципальные финансы, бюджетная политика, программно-целевое бюджетирование, бюджетные доходы, межбюджетные трансферты, Municipal finance, budget policy, performance budgeting, budget revenues, interbudgetary transfers
Abstract
He article is given the analyses of the legal framework and practice of forming and using budget funds at the local level. According to the author, in Russia the potential of local finance is not used in full, which is due to the existence of stablestereotypes in the field of municipal budgetary policy related to the use of programbudgeting, an increase in the level of budget transparency, the stability of budget revenues, the use of financial mechanisms for involving citizens in solution of localissues. In order to find out how effective the use of these budget mechanisms is,to reveal not always obvious consequences of improvements in the budget process, the author analyzes the real state of affairs in the field of local finance, focusing on changes in the municipal budget policy of recent years.
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