Pages: 84-86
Published: 30.04.2020
Abstract: The purpose of the article is to study the problems associated with the formation and rational use of local budgets agricultural territories. In particular, local administrative bodies of self-government are not able to independently form their own full-volume budgets. They are filled, as a rule, due to financial sources not controlled by the administrations of rural settlements. This has a number of negative consequences: it does not contribute to the activation and rationalization in the actions of administrative bodies of local self-government to replenish the tax potential of the territory; reduces the responsibility of the administration for the execution of budgets and the fulfillment of obligations to the population; gives rise to problems of dependency of local rural administrations in the formation of the revenue side of the budget; not conducive to the development of economic initiative.
Key words: local budget; tax revenues; non-tax revenues; gratuitous receipts; revenue structure; subsidies; subventions; subsidies.
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