Local budget. The economic essence of the revenue side of local budgets Economic essence of the purpose of the local budget

The most significant conditions for local government bodies to fulfill their direct functions and solve problems are their financial and budgetary rights. Local budgets act as the financial base of local authorities. Local budgets finance the development of the production sector, namely the food industry and utilities.

The question of the essence of local budgets is debatable, therefore, we will consider different points of view on this issue.

The evolution of the views of various scientists on the essence of local budgets is presented in Table 1.

Table 1 - Systematization of views on the essence of local budgets

Continuation of table 1

End of table 1

We believe that all of the above approaches to determining the local budget and considering its essence have one common advantage - all authors consider the local budget as a set of tasks entrusted to local authorities, and a set of funds that they have at their disposal.

In our opinion, the opinion of R.G. Samoeva on the issue of the interpretation of the concept of local budget is the most accurate and complete. The author believes that the essence of the local budget should be considered in a broad and narrow sense. In the broad sense of the word, the local budget is a set of economic relations that are formed at the stages of social reproduction and mediated by the need financial security socio-economic programs of local authorities. In the narrow sense of the word, the local budget is characterized as a real financial base of local self-government bodies, which is formed by the withdrawal of a part of the national income for the purpose of its use.

The economic essence of local budgets is manifested directly through their appointment and the performance of functions by the authorities, namely:

Formation of monetary funds that provide financial support for the activities of local authorities;

Distribution and use of funds between sectors of the economy;

Control over the financial and economic activities of organizations, enterprises and institutions subordinate to local authorities;

Distribution public funds for the maintenance and development of the social infrastructure of society.

The budgetary system of the Russian Federation is based on economic relations and state structure Russian Federationthe aggregate regulated by the legislation of the Russian Federation federal budget, budgets of constituent entities of the Russian Federation, local budgets and budgets of state extrabudgetary funds.

Today, in Russia, according to the Budget Code of the Russian Federation, a three-tier budgetary system has developed, shown in Figure 1.

Figure 1 - Structure budgetary system RF

In this case, local budgets are an independent part of the budgetary system of the Russian Federation, as a sovereign state. As can be seen from the structure of the budgetary system of the Russian Federation presented above, local budgets occupy the lowest level, but play an important role, since they are as close as possible to the population of the country.

By concentrating part of the financial resources in local budgets, local authorities can centrally allocate resources for solving strategic tasks of developing their territory and priority industries;

The financial bodies of municipalities can, through local budgets, influence the formation of optimal proportions in financing capital and current costs, stimulate efficient use material and labor resources, create new local industries and trades, thereby improving the economic condition of the territory.

Noting the role of local budgets in the socio-economic development of regions, one cannot but take into account that the crisis phenomena in the country's economy - inflation, frustration financial system - do not allow local budgets to fully manifest their role. Such negative factors include budget deficit... The role of local budgets will increase with the stabilization of the economy and the expansion of the powers of local governments to generate local budget revenues and use them.

The formation and execution of local budgets is based on the principles of independence, state financial support, publicity of the formation and use of financial resources.

Local budgets are an integral part of the budgetary system of the Russian Federation. Therefore, their functioning is based on the following basic principles of the budgetary system of the Russian Federation:

Unity of the budgetary system of the Russian Federation;

Distinction of income, expenses and sources of financing of budget deficits between the budgets of the budgetary system of the Russian Federation;

Self-reliance on budgets;

Equality budgetary rights subjects of the Russian Federation, municipalities;

Completeness of reflection of revenues, expenses and sources of financing of budget deficits;

Balancing the budget;

Efficiency of use budget funds;

General (aggregate) coverage of budget expenditures;

Transparency (openness);

The credibility of the budget;

Targeting and targeted nature of budget funds;

Jurisdiction of budget expenditures;

Cash register unity.

So, the essence of the local budget should be considered in a broad and narrow sense. In the broadest sense of the word, the local budget is a set of economic relations that develop at the stages of social reproduction and mediated by the need for financial support of the socio-economic programs of local authorities. In the narrow sense of the word, the local budget is characterized as a real financial base of local self-government bodies, which is formed by the withdrawal of a part of the national income for the purpose of its use. infrastructure of society. The principle of independence of local budgets and the principle of state financial support are the basis for the distribution of national monetary resources between the links of the budget system.

The main link in the financial system of any state is the state budget. The budget ensures the implementation of the economic policy of both the state as a whole and each region separately. To carry out their functions, state bodies at all levels of government must have an appropriate financial base. For this purpose, an extensive network of budgets is being created in each state, ensuring the accumulation of the region's monetary resources to finance their economy, social sphere, the improvement of each administrative-territorial unit, the maintenance of the legislative power, the administrative apparatus and the implementation of other tasks. Such a network of budgets is the budgetary structure of the state.

The budgetary system of the Republic of Belarus includes the republican budget and local budgets (Figure 1).

Figure 1.1- The budgetary structure of the Republic of Belarus.

An important quality of the country's budget system is its integrity. None of the levels of this system can be considered more important than the other: each has its own role and any of them cannot be replaced in the process of financial support for the life of the state. But in the current situation, the clear favorite is the republican budget, to which the main interest of scientific research is riveted; the problems of local budgets attract attention to a somewhat lesser extent. Meanwhile, the significance of this financial foundation of the country's budget "pyramid" is very significant. It should be remembered that about 70% of all government spending on social and cultural needs goes through local budgets. Of which financed most of spending on education, health care, which are not only local, but also nationwide. Funds from local budgets are used for regional measures for social protection of the population, provision of non-cash subsidies for financing housing and communal services, institutions of the social and cultural sphere, and physical culture.

With the development of market principles of management, the economic functions of local authorities are expanding and becoming more complicated, the center of gravity of the reforms being carried out is shifting to the lower levels of the budget system.

Local budgets include regional, district, city budgets, budgets of urban-type settlements and village councils.

The budgets of village councils, urban-type settlements, cities of district subordination located on the territory of the district, and the district budget are the consolidated budget of the district (district budget). The budgets of districts, cities of regional subordination, located on the territory of the region, and the regional budget constitute the consolidated budget of the region (the regional budget).

Local budgets of subordinate administrative-territorial units are not included in the budgets of higher administrative-territorial units.

Primary level budgets (rural, settlement, urban (cities of district subordination);

Basic level budgets (district and city (cities of regional subordination);

Regional level budgets.

The economic essence of local budgets is manifested in the financial support of the activities of local councils. Inclusion in the sphere of budgetary relations of local government bodies as subjects of state administration means giving them the right to dispose of a certain share of budget funds.

At this stage of time, the functions of local government bodies are constantly expanding, which mainly ensure the development of the local economy, landscaping and the satisfaction of the domestic and social needs of their residents. To carry out their functions, local authorities must have an appropriate financial base, which are local budgets. Their funds are used to finance economic, social, cultural and other programs and events of local and interregional importance.

During the transition to market relations it is especially important to ensure social guarantees and social protection of the population. In this regard, the role of local budgets as the main instrument for solving these problems is increasing.

When determining income revenues, the main attention should be paid to the formation of their own income base of local budgets, which is most consistent with the creation of a stable, efficiently functioning system of budgetary relations at the local level.

The revenue side of local budgets in the Republic of Belarus is formed from their own revenues, taxes and fees assigned to local budgets, as well as deductions from republican taxes and revenues.

Budget expenditures are determined by the programs of socio-economic development of the Republic of Belarus and the corresponding administrative-territorial unit and are carried out in the directions and in the amounts established by the legislation of the Republic of Belarus and decisions of local Councils of Deputies on the budget for the next financial (budget) year.

The priority directions of the budgetary and financial policy of the state are the financing of measures related to improving the well-being of the population and the construction of housing, liquidating the consequences of the Chernobyl disaster, as well as health care, education and science. To implement the above-mentioned priorities and goals, significant material and financial resources are required.

However, the irrational use of the capacity of local budgets to solve problems, both at the regional and republican levels, leads to a limited role for local budgets. The lack of a stable financial base of local authorities leads to their disinterest in the development of local economy at the regional level.

Therefore, the disclosure of the essence, role and significance of the local budget, knowledge of its economic nature has essential for correct and reasonable budgeting and execution.

The essence of the local budget as an economic category is realized through the distribution and control functions.

The distributive function is that, thanks to the budget, funds are concentrated in the hands of local self-government bodies and their use in order to meet socio-economic needs in their territory. In addition, with the help of this function, it is possible to determine how timely and fully financial resources arrive at the location of local self-government bodies and how the proportions in the distribution of the local budget fund are actually formed. The scope of this function is determined by the fact that all participants in social production, both legal entities and individuals (in the jurisdictional territory), enter into a relationship with the local budget.

The control function consists in the fact that through the formation and use of the fund of funds of local governments, the economic processes that characterize the economy of the region are displayed. Thanks to this function, it is possible to judge how financial resources from different business entities come to the disposal of local government bodies, as well as whether the size of the centralized resources corresponds to the needs of the region. The basis of this function is the movement of local budgetary resources, which is reflected in the corresponding indicators of local budgetary receipts and expenditure assignments.

The local budget has its own characteristics:

· The local budget is a special form of redistributive relations associated with the concentration of part of the national income in the hands of local governments and its use in order to meet the needs of society;

· With the help of the local budget, the national income is redistributed between sectors of the national economy, territories, spheres of social activity;

· Budgetary and property rights granted to local governments give them the opportunity to draw up, consider, approve and execute their budgets, dispose of enterprises transferred to their jurisdiction and receive income from them;

· Local government bodies independently establish the types and amounts of local taxes and fees, as well as benefits for their payment within the framework of the powers provided by law;

· Norms of deductions from national taxes are legally determined in order to fill the revenue side of local budgets;

· Local budgets in the Republic of Belarus are deficit-free. The gap between income and expenses is covered by transfers from higher budgets;

· Local government bodies independently manage local budget funds;

· The state guarantees the satisfaction of the vital needs of the population at a level not lower than the minimum state social standards, which determines the minimum size of the budget;

· State bodies compensate for losses (in the form of a decrease in income or an increase in expenses of municipal bodies) caused by the implementation of decisions of state bodies.

Thus, local budgets can be characterized as a set of economic relations mediating the territorial redistribution of the state's national income, ensuring the creation of a financial base for local self-government.

The presence of a local budget strengthens the economic independence of the territory, intensifies economic activity, allows developing infrastructure, identifying and using reserves of financial resources. This contributes to the development of the region, to better meeting the needs of the population In addition, the importance of local budgets lies in the fact that it reflects all the economic, socio-political and organizational decisions of local self-government bodies.

Local budget revenues

The local budget is a complex of orderly financial and economic relations developing on a legal basis, arising in the process of formation, distribution and use of centralized monetary fund, is the main financial plan approved by the representative body of local government for the next financial year or planning period.

The problem of financial support for the development of territories is characteristic of almost all countries. Everywhere there are poorer and richer regions, which have different tax bases and financial potential, because the world is unfair and both natural resources and labor, that is, people, are unevenly distributed in it. In economically developed countries, the financial problems of the regions are solved by providing local authorities with stable income sources - local taxes.

The budgetary system of the Republic of Belarus includes the republican budget and local budgets as independent parts. Local budgets are divided into:

Primary level budgets;

Basic level budgets;

Regional level budgets.

Primary level budgets include:

· Budgets of cities of district subordination (14), the average budget is 2 billion rubles. Only 4 of them are non-subsidized;

· Budgets of village councils (25), the average budget is 0.9 billion rubles, 5 are non-subsidized;

· The budgets of village councils (1180), the average budget is 0.7 billion rubles, 257 are non-subsidized.

Baseline budgets consist of:

· Budgets of cities of regional subordination (10), the average budget is 1.7 trillion. rubles, 1 is non-subsidized;

· District budgets (118), the average budget is 0.4 trillion. rubles, 2 are non-subsidized.

Oblast level budgets include:

• regional budgets (6), the average budget is 5.3 trillion. rubles, all budgets are subsidized;
• the budget of the city of Minsk, the budget is 30.1 trillion. rubles, non-subsidized.

Why are local budgets needed? To provide financial support for the activities of local councils. Basically, they are engaged in ensuring the development of the local economy, landscaping and meeting the domestic and social needs of their residents. The functional structure of expenditures of local budgets of Belarus is close to the structure of the same budgets in developed OECD countries: education and health care are the largest areas of expenditures of local budgets in Belarus. In total, they account for about 45% of spending at the regional level. In order to accomplish these tasks, local authorities must have an appropriate financial base, which are local budgets. Their funds are also used to finance economic, social, cultural and other programs and events of local and interregional importance.

Local budgets are formed at the expense of tax revenues (70%), own revenues, deductions from national taxes and revenues, additional sources of income, established independently by local councils; grants and subsidies from higher budgets. Local Councils are not authorized to increase the rates of contributions to their budgets from republican income and taxes. The Budget Code establishes the standards for deductions from revenues that form the majority of local budget revenues. In full, such large sources of income are credited to the regional budgets as income tax, income tax of utilities and non-governmental organizations, property taxes.

The rate of deductions to the budgets of the regions and the city of Minsk from value added tax (VAT) is established annually in the law of the Republic of Belarus on the republican budget for the next financial year.

Minimum dimensions local budgets are determined on the basis of standards for budgetary provision per inhabitant, as well as other social standards.

It should be noted that, of course, the central link of the budgetary system of the Republic of Belarus is the republican budget, not local ones. It concentrates more than half of the state budgetary resources.

Through the republican budget, financial resources are redistributed between the regions and the city of Minsk to equalize the level of their economic and social development.

At the expense of the republican budget, local budgets can be allocated:

Subsidies (subsidy is an interbudgetary transfer provided from a higher budget to a lower budget if own and regulatory revenues are insufficient to balance the lower budget),

Subsidies (subsidy is a budget transfer provided to an organization, an individual, including individual entrepreneur, on the terms of participation in financing (co-financing) for the production and (or) sale of goods (works, services) or partial reimbursement of targeted costs;)

· And subventions (a subvention is an interbudgetary transfer provided to another budget for the implementation of certain target costs;) in case of insufficient own resources to finance certain costs of activities.

In comparison with developed countries, local budgets in our country are less dependent on transfers from the republican budget.

In the current 2014, 38 trillion rubles are planned to be allocated from the republican budget to the regional budgets. Belarusian rubles, of which 29.9 trillion. Belarusian rubles - in the form of subsidies.

Local budget funds are spent mainly in the following areas:

· capital investment on objects related to communal property, economic measures for regional and interregional programs;

· Regional measures for social protection of the population;

· Institutions of the social and cultural sphere of local subordination;

· Repayment of loans received from higher budgets;

· Other events and programs of regional and interregional importance.

The stimulating role of local budgets in the development of industries and social and cultural construction is growing. Through the system of incomes and payments to these budgets, the impact on production, assortments and product quality is carried out.

From the point of view of world practice, the level of local budgets in Belarus is optimal and is approaching its maximum, taking into account the degree of centralization of funds in the budget of our country.

In any of the developed countries of the world there are local budgets, the purpose of which is primarily to provide financial resources for the needs of the regions.

According to Professor T.V. Sorokina, budget revenues are economic relations arising in the process of forming a centralized fund of state funds. The form of implementation of these relations is various types of payments - tax and non-tax. Income can also take the form of gratuitous receipts from individuals and legal entities, international organizations and foreign governments.

Russian researchers offer the following definitions:

Budget revenues are a part of the centralized financial resources of the state, necessary for the performance of its functions.

Budget revenues are a part of the centralized financial resources of the state, formed through the redistribution of a part of the national income and used for the fulfillment of their functions by the state and local authorities.

Local budget revenues are economic relations arising in the process of forming a centralized fund of funds of local authorities in the form of tax and non-tax payments and gratuitous receipts.

The essential features of budget revenues, which are not taken into account in the definitions of Russian authors, are gratuitousness and irrevocability.

Budget revenues are funds received free of charge and irrevocably in accordance with the legislation at the disposal of state authorities and local self-government. The revenues of the budgetary system of the Republic of Belarus are the property of the entire population living on the territory of the republic. Budget revenues at all levels are monitored and regulated by representative and executive authorities, and are generated from tax and non-tax types of income, as well as through gratuitous transfers.

Budget revenues of each administrative-territorial unit are formed from taxes, other mandatory payments and other receipts in accordance with the legislation of the Republic of Belarus. The revenues of local budgets include targeted budget funds, formed in accordance with the current legislation.

Regulatory incomes are funds transferred from the higher level of the budget system to the lower level in excess of the assigned income to cover its expenses. They are credited to the respective budgets based on the size of the percentage deductions established when the higher budget was approved (VAT, excise tax, income tax). Regulatory revenues are determined annually in the Law of the Republic of Belarus on the budget of the Republic of Belarus for the next financial (budgetary) year.

The local budget's own sources of income include:

Sources of income, fixed by the legislation of the Republic of Belarus for the budget of each level;

Additional sources of income established independently by local Councils of Deputies in accordance with the legislation of the Republic of Belarus. At the same time, the rights of local Councils of Deputies in terms of determining the base and objects of taxation, the size of rates, payers, the procedure for calculating and timing of payment of taxes and fees are determined by the law on the budget for the next financial (budget) year.

Local budgets may receive grants, subventions, subsidies, funds from the fund for financial support of administrative-territorial entities, as well as gratuitous transfers on mutual settlements and borrowed funds. Financial assistance from the budget of another level in the form of grants, other irrevocable and gratuitous transfer of funds is subject to accounting as income of the budget that is the recipient of these funds.

According to the legislation, a subsidy is money allocated from the higher budget on a non-refundable basis in the case when the fixed and regulatory income is not enough to balance the lower budget, or funds allocated legal entities for full or partial coverage of losses in case of insufficient own funds; subvention - funds allocated from a higher budget to a lower budget for specific purposes; subsidy - funds provided by a higher budget to a lower budget to equalize the level of socio-economic development of the corresponding administrative-territorial unit, or to legal entities and individuals in the form of assistance or benefits.

Budget revenues of the base level (district and cities of regional subordination) include, in accordance with the current classification, the following revenues:

Current tax revenues:

Direct taxes on income and profits (income tax on individuals, income tax);

Fund taxes wages (targeted fees for the maintenance of preschool institutions);

Internal taxes on goods and services (value added tax, sales tax, excise taxes, taxes on certain types of services, taxes on the use of goods or on the right to use goods, or to engage in certain types of activities), other taxes on goods and services (taxes for the use of natural resources, taxes for the use of forest resources, targeted fees to finance costs associated with the maintenance of the departmental housing stock);

Property taxes (real estate tax, land tax);

Other taxes, fees and duties (levy for the maintenance and development of infrastructure, transport levy, etc.);

Current non-tax revenues:

Income from state property and entrepreneurial activities (fees for using banks in cash local budget, dividends from state-owned shares);
other regular receipts from state property and entrepreneurial activity (tax on resources extracted from the natural environment);

administrative fees and payments (state duty, rent from the delivery of enterprises owned by the state, fees from persons placed in medical sobering-up centers, user fees);

Receipts from fines and sanctions;

Other current non-tax income;

Capital nontax income:

Income from the sale of fixed assets.

The revenues of the budgets of the primary level (rural, settlement and cities of district subordination) include, in accordance with the current classification, the following revenues:

Current tax revenues:

Direct taxes on income and profits from individuals (personal income tax), from legal entities (tax on profits of enterprises, associations and organizations of state and non-state property);

Internal taxes on goods and services (value added tax on goods and services produced on the territory of the Republic of Belarus);

Property taxes (land tax);

Current non-tax revenues:

Income from state property and entrepreneurial activity (payment for the use of funds by banks from local budgets, tax on resources extracted from the natural environment);

Administrative fees and payments (state duty, rent from the delivery of enterprises owned by the state, etc.);

Receipts from fines and sanctions;

Other current non-tax income.

The forms and methods of generating budget revenues change under the influence of many objective and subjective factors, among them the level of development of productive forces, production relations, and financial science has a primary impact.

The current specific economic and social situation, economic policy in this period, the selected priorities for the development of society, the strategy for achieving the outlined tasks, etc. However, in any case, the main purpose of mobilized income is to create a stable financial base that allows authorities at all levels of government to carry out their functions and meet national needs. The purpose of income is to cover budget expenses. But at the same time, it is necessary to find such forms of financial relationships with business entities, methods of withdrawing income to the budget, which would stimulate an increase in labor productivity, rational use of all resources, and an increase in revenues. This is not only the fiscal purpose of income, but also their stimulating function, which ensures the expansion of the material basis for their growth, strengthening the revenue side of the budget.

Between different levels of local budgets due to different regional development and the need for material assistance distribution of income from higher budgets takes place. Revenues credited to local budgets are distributed between regional, district, city budgets, budgets of urban-type settlements and village councils, depending on the territorial level of local Councils of Deputies in accordance with legislative acts of the Republic of Belarus.

If the own revenue base of the budget of the relevant Council is insufficient to finance the planned expenses, deductions from republican taxes and other mandatory payments are provided. The composition and size of a part of republican taxes and other mandatory payments credited to the budgets of regions and the city of Minsk are established annually in the law on the budget of the Republic of Belarus for the next financial (budget) year. The distribution of a part of republican taxes and other obligatory payments between regional budgets and budgets of districts and cities of regional subordination is carried out in accordance with the standards approved by the regional Councils of Deputies.

The possible composition of the local budget's own sources of income is determined by the legislation of the Russian Federation. The revenue side of local budgets consists of their own revenues and proceeds from regulatory revenues, it can also include financial assistance in various forms from higher levels of government, funds for mutual settlements, as well as the unspent balance of the budget for the last financial year.

Financial assistance from other budgets is subject to accounting in the local budget, which is the recipient of funds, but is not considered the own income of local budgets. Financial assistance from the budget of a constituent entity of the Russian Federation to the local budget can be carried out in the following forms:

Provision from the funds of financial support to municipalities of the constituent entities of the Russian Federation, created in the budgets of the constituent entities of the Russian Federation, financial assistance to equalize the level of the minimum budgetary provision of municipalities in order to ensure financing of the minimum state social standards, the responsibility for the financing of which is entrusted to local governments;

Granting subventions to finance certain targeted expenses.

A municipal entity that is a recipient of financial assistance from the budget of a constituent entity of the Russian Federation to equalize the level of the minimum budgetary provision is not entitled to:

To put municipal employees financed from the local budget in better conditions in comparison with civil servants of institutions of the constituent entities of the Russian Federation;

Provide budget loans to legal entities in an amount exceeding 3% of local budget expenditures;

Provide municipal guarantees in excess of 5% of the local budget expenditures.

Regulatory revenues include federal and regional taxes and other payments, for which, for a certain period, standards for deductions to local budgets are established for different types such income. The deduction rates are determined by the law on the budget of that level of the budgetary system of the Russian Federation, which transfers regulatory revenues, or by the law on the budget of that level of the budgetary system of the Russian Federation, which distributes the regulatory revenues transferred to it from the budget of another level.

The amount of tax credits granted, deferrals and installments for the payment of taxes and other obligatory payments to the budget is fully taken into account in the revenues of the local budget.

Own income includes local taxes and fees, shares of federal taxes and shares of taxes of the constituent entities of the Russian Federation assigned to local budgets on a permanent basis, income from the use and sale of property in municipal ownership, income from paid servicesprovided by local governments and budgetary institutionsunder the jurisdiction of local governments, fines, confiscations, compensations, as well as funds received in compensation for harm caused to municipalities, income from municipal cash and clothing lotteries, etc. The local budget also receives appropriations to finance certain delegated government powers, federal laws and laws of the constituent entities of the Russian Federation, as well as other non-tax income, such as at least 10% of income from the privatization of state property located on the territory municipal formation, payments for the use of subsoil and natural resources, established in accordance with federal legislation, etc.

ANOO VPO

INTERNATIONAL SLAVIC INSTITUTE

Faculty of Economics, organization of entrepreneurship

Specialty: Finance and Credit

Discipline: Finance

COURSE WORK

"Economic essence, content of local budgets and their revenues"

Performed:

Introduction ………………………………………………………………………… .3

Chapter 1. Municipal budgets - financial foundations of local self-government.

1.1. The role of municipal budgets in the budgetary system …………… 5

1.2. Functions of local budgets ………………………………………… 7

Chapter 2. The economic content of local budget revenues

1.1. Tax revenues of local budgets ……………………………… 9

1.2. Non-tax revenues of local budgets ………………………… ..13

Chapter 3. Budget revenues of the municipal formation

"Vyshnevolotsk district" for 2009 "................................................................. 15

Conclusion ……………………………………………………………………… .25

References ……………………………………………………………… 27

Introduction

The budgetary system of the country is the main financial base for the activities of state authorities and local governments in the field of economic and social development of the respective territories. The state budgetary system of the Russian Federation includes the republican (federal) budget, 21 republican budgets within the Russian Federation, 55 regional and regional budgets, city budgets of Moscow and St. Petersburg, 10 district budgets of autonomous okrugs, about 29 thousand local budgets (city, district, settlement, rural).

Local budgets play an important role in the process of socio-economic development of Russia, providing funding for the main network of preschool institutions, schools, medical and social institutions. Studying the problems of forming the budgets of municipalities, there are two directions for considering this issue: firstly, from the point of view of the formation of budgets directly at the local government level, and secondly, from the point of view of higher-level authorities. In the first case, the task facing the local authorities is the maximum collection of taxes in order to cover the costs of activities carried out by municipalities in accordance with federal and city legislation. The task facing the higher authorities is the formation of the minimum budget of the municipality, i.e. formation of the minimum expenditure side of local budgets. Therefore, the most important condition for the stability of interbudgetary relations is the creation of an integral system for the formation of the financial base of budgets of all levels, and especially municipal budgets.

The purpose of this work is to consider local budget revenues based on the study, analysis and generalization of the content of a number of sources. Based on the formulated goal, when performing the work, the following tasks were set:

Determine the basic principles of organizing local finance, establish the sources of the formation of financial resources of local government.

Consider the basics budget process in municipalities.

Show the main revenues of local budgets

Consider the revenues of the local budget of the Municipal Formation Vyshnevolotsky District.

Based on this goal, the structure of the work consists of an introduction of three chapters, a conclusion and a list of references.

Chapter 1. Municipal budgets - financial foundations of local self-government.

1.1. The role of municipal budgets in the budgetary system.

Each municipality has its own budget. "The local budget (the budget of a municipal formation) is a form of formation and spending of funds intended to ensure the tasks and functions referred to the subjects of local self-government." Traditionally, the local budget included: district, city, rural and settlement budgets, district budgets in cities. In the budgetary system of the country, which is the main financial base for the activities of state authorities and local governments in the field of economic and social development of the respective territories, local budgets are the most numerous. Being the lower link of this system, they, figuratively speaking, represent its foundation, on the strengthening of which the strength and reliability of the entire system depends. At present, about 60% of all budgetary expenditures on the social sphere and more than 40% of expenditures on the national economy are concentrated in local budgets.

The local budget is a centralized fund of financial resources of a separate municipality, the formation, approval and execution, as well as control over the execution of which are carried out by the local government independently. The budgetary system of the Russian Federation, based on economic relations and the state structure of the Russian Federation, regulated by legal norms, the totality of the federal budget, budgets of the constituent entities of the Russian Federation, local budgets and state extra-budgetary funds. Local budgets, like other economic categories, are deliberately used by state authorities to solve social and economic problems. As an economic instrument, they are characterized: firstly, by a wide sphere of influence, since budgetary relations permeate all aspects of the territorial reproduction process; secondly, a high degree of reality, due to the redistributive nature of this economic category, thirdly, flexibility, since the system of budgetary methods of regulation is not as given once and for all, but as a dynamic, constantly evolving system that is being transformed in accordance with the changing goals and objectives of regional development.

The objective basis for the use of local budgets as an economic method of regulation is a real opportunity, through the centralization of funds, to influence the processes of social reproduction, monitor the course of economic processes in the region, control the timeliness and volume of financial resources at the disposal of government bodies.

The budgetary process at the level of local government is a set of relations regulated by the norms of procedural law that develop between local government bodies and other participants in the budgetary process regarding the preparation and consideration of the draft local budget, approval and execution of the local budget.

This definition of the concept of the budgetary process reflects the real state of affairs. The budgeting process is a whole system of relations with a wide range of participants. The budget process at the level of local self-government is built in accordance with the Budget Code of the Russian Federation, as well as on the basis of regulations adopted by the local authorities themselves.

In accordance with Article 9 of the Budget Code of the Russian Federation, the adoption of regulatory legal acts on the establishment of the procedure for drawing up and considering draft local budgets, approving and executing local budgets, exercising control over their execution and approving reports on their implementation is attributed to the competence of local governments. This means that local governments have the right to develop and approve regulations on the budget process.

The budget process includes 4 stages of budgetary activity:

Drafting budgets

consideration and approval of budgets

execution of budgets

execution of reports on the execution of budgets and their approval 2

The main tasks of the budgetary process:

identification of material and financial reserves states;

Calculation of budget revenues as close to reality as possible;

the most accurate calculation of budget expenditures;

coordination of budgets with the implemented economic program;

implementation of budgetary regulation in order to redistribute sources of income between budgets of different levels, sectors of the economy, economic regions, etc.

1.2. Functions of local budgets

Local self-government is an indispensable component of a democratic state system. It is carried out - by the population itself through representative bodies freely elected by them. To perform the functions assigned to local representative and executive bodies, they are endowed with certain property and financial and budgetary rights.

The financial base of local governments is their budgets. The budgetary and property rights granted to these bodies enable them to draw up, consider, approve and execute their budgets, dispose of the enterprises transferred to their jurisdiction and receive income from them.

The economic essence of local budgets is manifested in their appointment. They perform the following functions:

1) the formation of monetary funds, which are financial support for the activities of local authorities;

2) the distribution and use of these funds between sectors of the national economy;

3) control over the financial and economic activities of enterprises, organizations and institutions subordinate to these authorities. 3

Local budgets are of great importance in the implementation of national economic and social tasks, primarily in the distribution of national funds for the maintenance and development of the social infrastructure of society.

Chapter 2. The economic content of local budget revenues