Authors
Frolova O. A.
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Degree
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PhD (Economics), Professor Nizhny Novgorod State Engineering and Economic Institute |
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Location
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Nizhny Novgorod |
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Articles
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Technique of definition of the tax income of local budgets as factor of regional competitivenessCreating a unified methodological basis of forming budget of municipalities contributes to the unity of the budget, economic and social planning in the region and across municipalities on the basis of current tax and budget legislation of the Russian Federation and the subjects of the Russian Federation. That promotes increase in competitiveness of municipalities.
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Control syste m of expenses of local budgets as factor of regional co mpetitivenessCurrently, the expenses of municipal budgets for the next financial year are planned from the «accessible level». Expenses of a current year are based on the expenses of the previous year and adjusted in accordance with the deflator price recommended by the Ministry of Economics of the Nizhny Novgorod region, taking into account planned for municipal revenue. If during the year there is a change in the legislation, the budget can be precised. This technique does not allow forming a balanced budget. Authors suggest to distribute budgetary funds in the directions of an expenditure using a method of the analysis of hierarchies. It will allow to distribute budgetary funds more with deep arguments. It will significantly increase competitiveness of municipalities innmodern conditions.
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