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Financial Analytics: Science and Experience
 

To question of assessment of financial independence of municipalities in conditions existing tax and budgetary legislation

Vol. 5, Iss. 36, SEPTEMBER 2012

Available online: 7 October 2012

Subject Heading: Economy questions

JEL Classification: 

Savina О.N. PhD in Economic Sciences, Associate Professor of department "Taxes and Taxation", the Financial University under the Government of the Russian Federation
osavina-v@rambler.ru

In the article the system of settlement indicators which will allow to deepen and improve quality of an assessment of independence of municipalities is added and can become a reference point of the budgetary and financial forecasting of territories. The proposals on specification of provisions of the existing tax and budgetary legislation, opening concept of independence of budgets of municipalities are made.

Keywords: municipality, local budget, indicator of the budgetary autonomy, financial independence

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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