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Finance and Credit

12(492) - 2012 March

Approaches to the determination of the financial independence of the local budgets of Russia

Vol. 18, Iss. 12, MARCH 2012

Available online: 21 March 2012

Subject Heading: BUDGET SYSTEM

JEL Classification:

Ermakova E.A. Doctor of Economics, professor of department “Finances”, Saratov State Social and Economic University
eae13@mail.ru

Bolyakina O.V. Associate professor of department “Accounting and Finances”, Balakovskiy Institute of Economy and Business (branch of Saratov State Social and Economic University)
ngzlobina@mail.ru

In the article it is proposed the systematic approach to the estimation of the level of the financial independence of local budgets, based on the author's structuring of the existing incomes of the budgets of municipal formations. Concept of «its own incomes of the budget», on basis of which is determined the index of the financial independence of local budgets and its limiting value is presented in the article.

Keywords: local budget, municipal formations, the financial independence of budgets, its own incomes

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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