Zolotova S.V.Astrakhan State Technical University (ASTU), Astrakhan, Russian Federation sv.z83@mail.ru ORCID id: not available
Subject The article considers methodological aspects of the municipal revenue and expenditure analysis from a position of systems and complex approaches. Objectives The study aims to investigate methodological aspects of analysis of municipal revenues and expenditures and draft measures to increase the efficiency of the budgetary policy of the Ikryaninskii Raion municipality of the Astrakhan Oblast. Methods To assess the condition, structure and trends in municipal revenues and expenditures, I employ methods of logical and systems economical and statistical analysis. Results Adequate assessment of budgets of municipal units necessitates a regular analysis of trends and structure of municipal revenues and expenditures, sustainability and balance of local budgets. The quality and impartiality of the analysis depend on a set of applied analytical tools and accuracy of economic-statistical factors. An effective measure is to develop a comprehensive methodology for the said analysis, focusing on expert and analytical support to administrative decisions by local authorities. Conclusions When drafting measures to enhance fiscal policy efficiency and ensure the local budget balance, it is important to develop adequate tools for revenue and expenditure analysis with due regard to specifics of municipality function.
Keywords: municipal unit, local budget, budget revenues, budget expenditure
References:
Korotina N.Yu. [Analysis procedure to assess the municipal financial budgets]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2014, no. 20, pp. 36–47. URL: Link (In Russ.)
Kel'chevskaya N.R., Prokhorova N.B., Pavlova M.B. Provedenie finansovogo analiza gosudarstvennogo obrazovatel'nogo uchrezhdeniya [Performing a financial analysis of a State educational institution]. Yekaterinburg, USTU-UPI Publ., 2001, 127 p. URL: Link
Sumskaya T.V. [Use of budgetary coefficients for the assessment of sustainability of budgets of municipal units of the Novosibirsk region]. Osnovy ekonomiki, upravleniya i prava, 2014, no. 2, pp. 25–29. URL: Link (In Russ.)
Muratova L.I., Kupova M.K., Khachirov I.E. [Rating evaluation municipalities in the regional economy]. Upravlenie ekonomicheskimi sistemami, 2014, no. 2. (In Russ.) URL: Link
Tselishcheva E.F. Otsenka effektivnosti byudzhetnykh raskhodov na okazanie munitsipal'nykh uslug v sfere dopolnitel'nogo obrazovaniya detei. V kn.: Otvetstvennost' vlasti pered grazhdanskim obshchestvom: mekhanizmy kontrolya i vzaimodeistviya: sbornik nauchnykh statei [Assessing the efficiency of budget expenditures for municipal services in the field of supplementary education of children. In: Responsibility of the authorities to the civil society: Mechanisms of control and interaction: collection of scientific articles]. Saratov, Stolypin Volga Region Institute of Management Publ., 2014, pp. 189–194.
Gulyak O.V. [Strategic planning as key factor in successful development of the municipality] Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2014, no. 1, pp. 18–23. URL: Link (In Russ.)
Evstratova T.A., Karagodin A.A. Razrabotka mekhanizmov po vovlecheniyu molodezhi v upravlenie sotsial'no-ekonomicheskim razvitiem g. Pushkino Moskovskoi oblasti. In: Sbornik trudov kafedry gosudarstvennogo, munitsipal'nogo upravleniya i sotsial'noi inzhenerii [Developing the mechanisms for involving the youth in management of social and economic development of Pushkino town, the Moscow Oblast. In: Collected works of the Public, Municipal Administration and Social Engineering Department]. Moscow, RSSU Publ., 2016, pp. 47–55.
Lytneva N.A., Datii I.S. [Methodology of the analysis of directions of optimization of expenditures of the municipal budget]. Fundamental'nye issledovaniya = Fundamental Research, 2017, no. 7, pp. 162–166. URL: Link (In Russ.)
Frolova E.V. [Interaction of the population and local government: problems and new opportunities]. Sotsiologicheskie issledovaniya = Sociological Studies, 2016, no. 4, pp. 59–64. URL: Link (In Russ.)
Ogorodnikov S.S. [Using cluster analysis for estimation of social and economic status of municipal formations]. Ustoichivoe razvitie nauki i obrazovaniya =Sustainable Development of Science and Education, 2018, no. 2, pp. 51–56. URL: Link (In Russ.)
Chepik A.E. [Study of the Intra-Regional Nonuniformity of Development with Cluster Analysis' Application]. Vestnik Zabaikal'skogo gosudarstvennogo universiteta = Transbaikal State University Journal, 2014, no. 8, pp. 122–132. URL: Link (In Russ.)
Valeeva O.V. [Calculation method of human development index in the municipalities (on the example of Transbaikal Territory and the Republic of Buryatia)]. Vestnik Zabaikal'skogo gosudarstvennogo universiteta = Transbaikal State University Journal, 2016, vol. 22, no. 7, pp. 91–99. URL: Link (In Russ.)
Panina D.D., Denikaeva R.N. [Program budgeting as a method of effective management of the budgetary expenditures in the country]. Vestnik Severo-Kavkazskogo federal'nogo universiteta = Newsletter of North-Caucasus Federal University, 2018, no. 1, pp. 112–117. URL: Link (In Russ.)
Podgainaya O.S. [Budget outlays efficiency improvement for municipal programs implementation: New challenges and prospects]. Vestnik Surgutskogo gosudarstvennogo universiteta = Bulletin of Surgut State University, 2017, no. 2, pp. 92–98. URL: Link (In Russ.)
Afanas'ev R.S., Golovanova N.V. [Evaluating the effectiveness of budgetary expenditures: Federal and regional practices]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2016, no. 2, pp. 56–64. URL: Link (In Russ.)
Remzhov A.V. [System performance and effectiveness of municipal expenditures as an instrument of social differentiation smoothing territories]. Problemnyi analiz i gosudarstvenno-upravlencheskoe proektirovanie, 2014, vol. 7, no. 1, pp. 63–73. URL: Link (In Russ.)
Afanas'ev M.P., Shash N.N. [Assessment methodologies of the State-funded program efficiency]. Voprosy gosudarstvennogo i munitsipal'nogo upravleniya= Public Administration Issues, 2013, no. 3, pp. 48–69. URL: Link (In Russ.)
Bogacheva O.V. [Creating an accounting system for tax expenditures in Russia under budget planning and budget expenditures effectiveness evaluation]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2014, no. 44, pp. 26–34. URL: Link (In Russ.)
Luk'yanova M.N. [Management of tax capacity of the municipality (in part of the income tax)]. Fundamental'nye issledovaniya = Fundamental Research, 2014, no. 6-5, pp. 992–996. URL: Link (In Russ.)
Mal'tseva E.S., Plakhov A.V. [Influence of pendular labor migration on tax income of budgets of municipal units budgets]. Vestnik OrelGIET = OrelGIET Bulletin, 2014, no. 4, pp. 85–89. URL: Link (In Russ.)
Yanov V.V. [Fiscal risks of municipal education in the regional development strategy]. Ekonomika i upravlenie: problemy, resheniya, 2014, no. 8, pp. 138–141. (In Russ.)
Koval'skaya Yu.V., Fomina E.A. [Risk analysis of revenues and expenditures of territorial budgets of the Republic of Bashkortostan]. Finansy Bashkortostana, 2014, no. 1, pp. 51–55. (In Russ.)
