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International Finance and Accounting

Abstract

The article reveals the scientific and theoretical aspects of budgetary regulation of local budgets, in particular, studies the polemics of various authors on the methods of regulation of municipal budgets. The analysis of one of the methods of budgetary regulation related to the formation of budgets is carried out - the assignment of national revenues to local budgets.Based on the analysis, the facts of a low share of their own revenues, the dependence of local budgets on regulatory revenues, a significant share of interbudgetary transfers, which is a negative factor affecting their financial independence, have been proved and generalized. Ways are proposed to strengthen the revenue base by crediting a number of taxes to local budgets, which will serve to ensure their financial stability.

References

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