Molchanova M.Y. 1
1 The Perm State National Research University, Perm
Today the characteristic tendency in economy is the transfer of practical problem-solving in efficient socio-economic development to the local level. The success of reformation and development of municipal units determines the wide range of possibilities for the territories of the Russian Federation: from establishing democratic society to overcoming the economic crisis consequences in the country on the whole. The increasing role of local government has revealed the inefficiency of federal-controlled approach towards social-economic processes management. This emphasizes the necessity to research the sources of income of local government which, both in the Russian Federation and abroad, are the financial basis for problem-solving of efficient social-economic development of municipality. In the western practice the accurate structure of sources of financial assets is developed for financial maintenance of local government. The author analyzes the European system of tax revenues and defines the reasons of its expediency. The national model of local government, according to the author, has conflicted to a tendency of centralization of the power. The contradiction amplifies in modern conditions reduction of the list of tax sources of local budgets. Almost all municipalities are compelled to solve the problems at the expense of financing from the outside. In article it is investigated deductions received by municipalities as «general», and «target», problems come to light and reference points of development of financial sources of municipal unions which the author sees in restoration of legislatively fixed financial independence of municipalities and formations of financial base of local government mainly on the basis of fiscal payments of local population are defined.
the finance
municipal unions
financial source
1. Zacharov A.S. Tax EU right: actual problems of functioning of uniform system, Voltes Kluver, M, 2010.
2. The information on results of monitoring of local budgets of the Russian Federation [the Electronic resource]. – an access Mode http//www.minfin.ru.
3. About the general principles of the organization of local government in the Russian Federation: Fed Law from October, 6th, 2003 № 131-ФЗ (in Red. From May, 3rd 2011 г.).
4. About the budgetary policy in 2011-2013: the Budgetary message of the President Ros. Feder. To Feder.meeting of Ros.. Federations [the Electronic resource]. – an access Mode http//www.minfin.ru (date of the reference of 5/18/2012).
5. The basic directions of a budgetary policy of the Russian Federation for 2012 and the planned period 2013 and 2014. [An electronic resource]. – an access Mode http//www.minfin.ru (date of the reference of 5/18/2012).
6. About the federal budget for 2012 and for the planned period 2013 and 2014 the Electronic resource]. – an access Mode http//www.minfin.ru (date of the reference of 5/18/2012).
Рецензенты:
Лаврикова Ю.Г., д.э.н., заместитель директора по научным вопросам, ФГБУН «Институт экономики» Уральского отделения Российской академии наук, г. Екатеринбург;
Акбердина В.В., д.э.н., доцент, заведующая сектором экономики отраслевых рынков, ФГБУН «Институт экономики» Уральского отделения Российской академии наук, г. Екатеринбург.
Работа поступила в редакцию 30.08.2012.
