THE MAIN TRENDS IN THE DEVELOPMENT OF LOCAL BUDGETS (THE EXAMPLE OF MUNICIPAL DISTRICTS IN THE VOLOGDA REGION)
At the present stage of economic development, we see the urgent issue of increasing the fiscal capacity at the district level. After all, it is at the district level that issues are solved directly with the participation of the population. Taking into account modern conditions the issue of the need to increase the independence of the local level to ensure the socio-economic sustainability of the entire region is raised. The purpose of this paper is to analyze the trends in the budgetary capacity of the Vologda municipal district for 15 years. The analysis reveals the reorientation of some expenditures from the sphere of housing and communal services to the national economy and national issues. Over the period under consideration, subventions and subsidies in the budgets of the districts under consideration decreased and increased, which led to a reduction in the number of delegated powers to the municipal level and an increase in expenditures from the own budget. In certain periods there was an increase in revenues from the use of state and municipal property at times due to the lease or sale of this property. The conclusion identifies directions for the development of this study, which will allow a more detailed study of the issue and work out recommendations to improve the provision of districts with their own revenues in the future. During the study methods of system analysis, tabular and graphical visualization of data, statistical methods of processing raw data were used. The information base was the works of domestic authors, Rosstat and EMISS data.
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