Economic Analysis: Theory and Practice

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The specificity of revenue and expenditure analysis of municipalities

Vol. 18, Iss. 3, MARCH 2019

Received: 26 November 2018

Received in revised form: 17 December 2018

Accepted: 10 January 2019

Available online: 29 March 2019


JEL Classification: В41, Н71, Н72

Pages: 514–537

Zolotova S.V. Astrakhan State Technical University (ASTU), Astrakhan, Russian Federation

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


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