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International Finance and Accounting

Abstract

The article describes the scientific and practical basis for the formation of the revenue base of local budgets, ensuring the efficiency of revenues and expenditures of local budgets. The opinions and views of local and foreign economists on ensuring the financial stability of local budgets are studied and ways of their effective use to ensure the stability of local budget revenues in our country are substantiated. On the example of a number of regions, the dynamics of changes in revenues and expenditures of local budgets is analyzed and an assessment of the current situation is given.It is based on the possibility of ensuring the sustainability of local budget revenues through the rational use of the economic potential of the regions and the rational and efficient use of local budget expenditures. Based on the research, practical recommendations have been developed.

References

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