Gavril N. OKHLOPKOVInstitute of Mathematics and Information Science, M.K. Ammosov North-Eastern Federal University (NEFU), Yakutsk, Republic of Sakha (Yakutia), Russian Federation math_jsu@mail.ru ORCID id: not available
Subject. This article analyzes the relationship between revenues and expenditures of the budgets of municipal districts. Objectives. The article aims to compare the municipal districts of the Republic of Sakha (Yakutia) in terms of income and expenditure per capita. Methods. For the study, I used the methods of mathematical modeling in economics. Results. Industrial areas of the Republic of Sakha (Yakutia) are characterized by peculiarities in the formation of financial resources and differ significantly in a number of parameters from rural areas. Analysis of the results obtained shows the compliance of the rating with the real ratio between the municipal districts of the Republic of Sakha (Yakutia) in terms of revenues and expenditures of budgets per capita. Conclusions. Determining the rating of municipal districts by level of revenues and expenditures of budgets per capita makes it possible to obtain additional information for conducting a comparative analysis of the development of municipal districts.
Keywords: budget, revenues, expenses, methodological approach, municipal district, rating
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