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Fiscal Autonomy of Municipalities: Experience of the Southern Federal District
Zotova Alla Ivanovna

PhD in Economics

associate professor of the Department of Finances and Credit at Southern Federal University

344002, Russia, Rostov Region, Rostov-on-Don, Maxim Gorgky's str., 88, room No. 112

alla.zotova@list.ru
Korobko Svetlana Alekseevna

senior lecturer of the Department of Finances and Credit at Federal Southern University

344002, Russia, Rostov Region, Rostov-on-Don, Maxim Gorky's str., 88, room No. 108

korobko_sa@mail.ru

Abstract.

The object of the research is the local budgets of the Southern Federal District constituents. The subject of the research is the fiscal autonomy of municipalities as a legal and financial ability of local government to define revenue sources and value, directions and methods of budgetary funds cost incurrence when solving local questions. The author of the article views fiscal autonomy as an important financial feature of municipality budgets that reflects the level of budgetary independence, opportunities, limitations and risks of the municipal government when performing profitable and expenditure competences. The methodological basis of the research involves principles and basic provisiosn of the fiscal federalism concept, formal logic, systems approach and structure-function analysis. The authors have also used the methods of descriptive statistics and comparative analysis and offer their own indicators to evaluate the level of fiscal autonomy of municipal budgets. The novelty of the research is caused by the fact that the authors use the aforesaid indicators for comparative analysis of the level of fiscal autonomy of different types of municipalities in different territories. The results of the analysis have demonstrated the following: insufficient level of fiscal autonomy of the Southern Federal District municipalities, dependence of local budgets on the financial policy of the local government, in particular, allocation of subsidies and grants, significant influence of spacial features and socioeconomic disparities on the indicators of fiscal autonomy. At the end of their research the authors conclude that recommendations aimed at raising fiscal autonomy of municipalities should take into account particularities of the territorial organisation of the budgetary process, dynamic features of budgetary asymmetry and regional determinants of financial flows into budgets of the Federation constituents. 

Keywords: sources of the income, own income, types of municipalities, local budgets, assessment and analysis, indicators, fiscal autonomy, account obligations, intergovernmental transfers, territorial distinctions

DOI:

10.25136/2409-7802.2017.4.24957

Article was received:

11-12-2017


Review date:

11-12-2017


Publish date:

21-12-2017


This article written in Russian. You can find full text of article in Russian here .

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