Анализ доходных источников и расходных обязательств муниципальных образований
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In this paper the current mechanism of local finance regulation is analyzed, and certain ways of its reforming are proposed. The main distinction of this research from other ones in the framework of this problem area is the use of significant data file on budget execution in specific municipalities. Thereby, the results of this research and its practical applications reflect not only theoretical views but also solid calculations based on real budget data. On the basis of this data certain scenarios are created to forecast financial consequences of implementation of certain measures including changes in local authorities competence as well as an assignment of various revenue sources and mechanisms of inter-budget equalization for municipalities.
