Межмуниципальный анализ структуры и эффективности формирования бюджетов

Abstract

Introduction. In modern conditions, ensuring national security and stimulating economic growth, continuous work is associated with the search for sources and drivers for this. In a federal state, sustainable municipal development is one of them, which requires careful approaches to various factors of its achievement and, first of all, the formation of a financial and economic base. The need for a more detailed analysis of this area actualizes scientific research on a methodically sound assessment of the formation of budgets of municipalities.

Purpose is to test a methodological approach to assessing the effectiveness of forming budgets of municipalities in order to identify opportunities for realizing their budgetary potential.

Methods. For an inter-municipal analysis of the structure and effectiveness of budget formation, a systematic research method, methods of comparison, ranking, grouping and averages, and a multicomponent approach to calculating an integral indicator are used.

Results. Based on the proposed methodological approach, the article evaluates the level of budget potential of municipalities and identifies trends in the structure and effectiveness of local budget formation for the period 2006-2022. Using the example of the Vologda region as a model region.

Conclusions. The results of the study can be used to improve the mechanisms of formation of local budgets, substantiation of measures to regulate inter-budgetary relations in the region.