The concept of the economic basis of local self-government, its composition. Jurisprudence What is included in the economic basis of local self-government

As a result of studying the chapter, the student must:

know

the essence and significance of municipal property as the economic basis of local self-government in Russian Federation;
the content of the principles of the economic organization of local self-government and the mechanism for assisting public authorities in the development of the financial and economic foundations of local self-government;

be able to

competently navigate in the main, basic regulatory legal acts that establish the economic foundations of local self-government in the Russian Federation;
to distinguish between municipal property and state and other forms of property;
apply the acquired knowledge in the field of financial and economic foundations of local self-government in solving specific cases, analyzing individual norms;
competently give an institutional description of the local budget and the budgetary process in municipalities;

master the skills

interpretation of municipal legal norms that fix the economic basis of local self-government;
identification and evaluation of violations in the financial and economic sphere of activity of local governments;
legal advice to citizens on issues of territorial organization of local self-government.

The concept of the economic basis of local self-government

Financial security of local self-government financial resources is the most important principle of organizing local self-government in the Russian Federation, based on the provisions of the European Charter (Article 9) and the Constitution (Part 2, Article 8, Chapter 8).

The 2003 Law on Local Self-Government states that the economic basis of local self-government is municipal property, local budget funds, and property rights of municipalities.

As an institution of municipal law economic foundations of local self-government represent a set of legal norms that consolidate and regulate social relations associated with the formation and use of municipal property, including local budget funds and other local finances, in the interests of the population of municipalities.

The most striking feature of the institution of the economic basis of local self-government, which testifies to its public law nature, is the target orientation of the objects that form it - meeting the needs of the population of municipalities, creating conditions for their life.

The state assumes the obligation to create economic conditions for the development of local self-government by transferring objects state property into municipal ownership, assigning to local budgets their own sources of income and redistributing funds from the state budgets of the Russian Federation and constituent entities of the Russian Federation in order to ensure the minimum required level of income in the budgets of municipalities, as well as by transferring material and financial resources necessary for the implementation of certain state powers.

The economic foundations of local self-government are formed and set on the basis of the following principles:

1. The principle of independence in combination with the principle of the unity of the economic space(Part 1, Article 8 of the Constitution), which means that municipalities independently exercise the rights associated with the ownership of municipal property and financial resources, but in accordance with the civil, tax and budgetary legislation of the Russian Federation based on the requirements established at the federal level.

The European Charter establishes that local governments have the right, within the national economic policy to possess sufficient financial resources of their own, which they can freely dispose of in the exercise of their functions. And at least part of the financial resources of local governments should come from local fees and taxes, the rates of which local governments have the right to establish within the limits determined by law.

These provisions of the European Charter are reflected in the Constitution, which establishes the right of local governments to independently manage municipal property, form, approve and execute the local budget, and establish local taxes and fees (Article 132).

The principle of independence of local budgets means:

– the right and obligation of local self-government bodies to independently ensure the balance of the relevant budgets and the efficient use of budget funds;
- the right and obligation of local governments to independently carry out the budget process;
- the right of local governments to establish, in accordance with the legislation of the Russian Federation on taxes and fees, taxes and fees, the income from which is subject to transfer to the relevant budgets budget system RF;
- the right of local governments to independently determine the forms and directions of spending budget funds;
- the inadmissibility of establishing expenditure obligations to be fulfilled at the expense of revenues and sources of financing deficits of other budgets of the budget system of the Russian Federation;
- the right of local governments to provide funds from the budget for the fulfillment of spending obligations established by state authorities and other local governments, exclusively in the form of interbudgetary transfers;
- inadmissibility of withdrawal additional income, savings on budget expenditures obtained as a result of the effective execution of budgets.

Particular attention should be paid to the fact that tax revenues as the economic basis of local government in the Russian Federation are determined at the federal level, fixed and cannot be changed by local governments; local self-government bodies have the right to spend the funds of local budgets only within the limits established by budgetary legislation; finally, compensation at the expense of budgets of other levels of losses in income and additional expenses does not depend on the will of local governments.

2. The principle of sufficiency of resources, providing for the right of municipalities to possess sufficient property and financial resources to resolve issues of local importance and other tasks assigned to these bodies. An important task of the ongoing reform of interbudgetary relations is to provide local governments with financial resources balanced with their real spending powers.
3. The principle of using the resources of the territory subordinate to the authority, suggesting that in determining the composition of the municipal property and the sources of formation of the local budget, it is necessary to use the resources that are available on the territory of the municipality. The resources of other territories can be assigned only if their own resources are not enough. The application of this principle in the formation of the economic basis of local self-government allows the most efficient use of the resources of the territory of the municipality and forces local self-government bodies to take various measures not only to restore them, but also to develop them.
4. The principle of infrastructure integrity, those. integrated approach to the issue of assigning property to municipalities based on the tasks that are solved by the municipality. This principle is consistently implemented in the Law on Local Self-Government of 2003, which stipulates that municipalities may own property intended to resolve issues of local importance, as well as issues the right to resolve which is granted to local governments by federal laws and which are not classified as issues local importance; to exercise certain state powers transferred to local governments in the manner prescribed by law, as well as to ensure the activities of local governments and local government officials, municipal employees, employees of municipal enterprises and institutions. For example, if Art. 14 of the said Law, as a matter of local significance of the settlement, "road activities in relation to motor roads of local significance within the boundaries of settlements of the settlement, as well as the exercise of other powers in the field of the use of motor roads and the implementation of road activities in accordance with the legislation of the Russian Federation" are named, then in Art. . 50 of the same Law establishes that local roads within the boundaries of settlements, as well as property intended for servicing such roads, are in municipal ownership.

In the event that a municipal formation has the right of ownership to property not intended for the above purposes, such property is subject to re-profiling (change designated purpose property) or alienation. The procedure and terms for the alienation of such property are established by federal law.

5. The principle of transparency and openness the process of formation and use of municipal property, including local budgets, which primarily involves high level transparency of the entire system of decisions developed and implemented in this area by both local governments and state authorities.

The implementation of this principle is ensured due to the availability (primarily through the media) of data on economic and financial activities local self-government bodies for the general public, which should be able to influence the economic and financial policy of local authorities in order to achieve maximum compliance with the interests of the population of the municipality.

6. The principle of assistance to public authorities in the development of the financial and economic foundations of local self-government, assuming that the state authorities of the Russian Federation and the state authorities of the constituent entities of the Russian Federation are obliged to promote the development of the financial and economic foundations of local self-government. To this end, they regulate by law the procedure for transferring objects of state property to municipal property; transfer to local self-government bodies the material and financial resources necessary for them to exercise certain state powers that may be vested in these bodies by law; regulate relations between the federal budget and local budgets, between the budget of a constituent entity of the Russian Federation and local budgets; provide guarantees for the financial independence of local self-government; participate in solving local problems through targeted federal and regional programs, etc.

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1. The concept of the economic basis of local self-government

Local self-government is an organization and activity guaranteed by the constitution. citizens to resolve issues of local importance. Despite the importance of determining the essential principles of the formation and development of local self-government, the effectiveness of its functioning is primarily determined by its financial and economic capabilities.

Concept " economic basis of local self-government" was introduced by the Federal Law of 1995. It has not lost its relevance at the present time. The economic and financial foundations form the foundation of municipal government, since the state of the public authority itself, its real ability to solve the problems of local government, depends on the state of the economic and financial foundations. values.

In a broad sense, the economic basis of local self-government is the local economy as a whole, including the activities of economic entities that are not in municipal ownership. Local self-government also relies on the economic support of the state. Chepurnova N.M. municipal law Russian Federation: Educational and practical guide / N.M. Chepurnova - M.: Eurasian Open Institute - 2007, p. 255 At the same time, the strengthening and development of local self-government, in turn, has an impact on the strengthening and contributes to the development economic development the country as a whole.

The very concept of "economic basis of local self-government" is a set of legal norms that consolidate and regulate social relations associated with the formation and use of municipal property, local budgets and other local finances in the interests of the population of municipalities.

In accordance with par. 1 st. 49 of the Federal Law 2003 g. "On the general principles of the organization of local self-government in the Russian Federation" the economic basis of local self-government is:

1. municipally owned property;

2. funds of local budgets;

3. property rights of municipalities.

In Art. Article 9 of the European Charter of Local Self-Government contains the basic requirements for the financial resources of local self-government: 1) local self-government bodies have the right, within the framework of national economic policy, to have sufficient financial resources of their own, which they can freely dispose of in the course of their functions; 2) the financial resources of the bodies must be commensurate with the powers granted to them by the constitution or law; 3) part of the financial resources of local self-government bodies must come from local taxes and fees, the rates of which local self-government bodies have the right to establish within the limits established by law; 4) the financial systems on which the funds of local self-government are based must be sufficiently diverse and flexible; 5) protection of weaker municipalities, for which financial equalization procedures are introduced.

These provisions of the European Charter of Local Self-Government, which Russia ratified in 1998, can be seen as general principles that should guide financial and economic state policy in relation to local authorities, being reflected in the legislation of the country.

Thus, the basic principles are enshrined in the constitution of the Russian Federation economic foundations of local self-government, which include:

2. municipal property

Municipal property occupies an important place in the economic basis of local self-government. The Constitution of the Russian Federation in Part 2 of Art. 8 secured the existence of municipal property, its equality and protection on a par with private, state and other forms of property. In part 1 of Art. 130 of the Constitution of the Russian Federation stipulates that local self-government in the Russian Federation ensures independent possession, use and disposal of municipal property.

The large legal dictionary gives the following definition: “municipal property is property owned by the right of ownership of urban and rural settlements, as well as other municipalities (Article 215 of the Civil Code of the Russian Federation), one of the types of property provided for by the Constitution of the Russian Federation (Articles 8, 9 , 130, 132)". Big Law Dictionary

Chepurnova N.M. defines municipal property as a type of public property along with state property.

Thus, it can be said that municipal property is one of the three main forms of ownership established by the Constitution of the Russian Federation, the subjects of which are municipalities, and the rights to own, use and dispose are exercised by local governments. This definition gives the most complete picture of the economic activity of local self-government.

On behalf of the municipality, the rights of the owner in relation to municipal property are exercised by local governments, and in cases and in the manner provided for by federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation, regulatory legal acts of the constituent entities of the Russian Federation and municipalities, on their special instructions on their behalf state bodies, local self-government bodies, as well as legal entities and citizens may act.

According to Art. 50 of the Law "On the General Principles of Organization of Local Self-Government", municipalities may own property intended for:

This law distinguishes between property that may be owned by settlements, municipal districts and owned by urban districts (Article 50). The list of property per object is closed in the Law, thus ensuring the achievement of the goals of local self-government. The law does not directly regulate the specific composition of property objects. From this we can conclude that the closed list of property is, in essence, a closed list of its designated purpose. It is the purpose of using the property - the main thing. And specific objects of property in accordance with their generalized definition can be very different. And all of them will be legal if they are not used for other purposes not provided for by law. Vasiliev V.I. Municipal Law of Russia / V.I. Vasiliev. - M.: Yustitsinform, 2008

It is no coincidence that the law provides a fairly wide range of elements of municipal property, since the real existence of such a list of property creates all the conditions for local governments to acquire real power.

When delimiting property, it is especially important to take into account the fact that property acts as a source of income and as an infrastructure for the implementation of certain tasks. In this regard, when delimiting property, it is mandatory for local governments to assign property objects and land, which constitute the infrastructure of the subjects of local government (land plots under engineering networks general use, engineering infrastructure enterprises, etc.). Shugrina E.S. Municipal Law of the Russian Federation: Textbook - 2nd ed., Revised. and additional / E.S. Shugrina - M.: Publishing House Prospekt, 2007 - p. 238-239

Municipal property, in turn, is subdivided into: 1) property assigned to municipal enterprises and institutions on the basis of the rights of operational management or economic management;

Features of the emergence, exercise and termination of the right of municipal property, as well as the procedure for accounting for municipal property are established by federal law.

According to Art. 51 of the Federal Law "On the General Principles of Local Self-Government in the Russian Federation", local self-government bodies on behalf of the municipality independently own, use and dispose of municipal property in accordance with the Constitution of the Russian Federation, federal laws and regulatory legal acts of local self-government bodies adopted in accordance with them. Municipal property is subject to mandatory registration and object-by-object registration in the register of objects of municipal property.

The management of municipal property is within the competence of local self-government bodies, which, in accordance with the norms of civil legislation, exercise the rights of the owner in relation to property that is part of municipal property, acting on behalf of the municipality. Avakyan S.A. Municipal law of Russia: textbook / S.A. Avakyan, V.L. Lutzer, N.L. Peshin, V.A. Sivitsky, N.S. Timofeev - M.: Prospect, 2009, 544 p. At the same time, municipalities, being the owner of municipal property, are not subjects of direct possession, use and disposal of this property. Local self-government bodies exercise the powers of the owner in relation to municipal property only within the framework of their competence. Representative bodies of local self-government establish the procedure for managing and disposing of objects of municipal property, and the executive bodies of local self-government, based on a given regulatory program, directly own, use, and dispose of this property.

In some cases, these rights are exercised directly by the population of the municipality. The population of a municipal formation owns municipal property, transferring the right to dispose and use it in terms of issuing normative acts exclusively to the representative body of local self-government, which exercises this right independently and in the manner prescribed by the charter (regulation) on local self-government.

According to Art. 51 of the Federal Law "On the General Principles of the Organization of Local Self-Government", local self-government bodies have the right to:

Municipal enterprises are created in the form of unitary enterprises. The property of a unitary enterprise belongs to it on the basis of the right of economic management or the right of operational management.

Municipal enterprises and institutions, to which certain property is assigned, exercise in relation to it the powers of possession, use, disposal, but not as owners, since their actions to manage the entrusted property are limited by the discretion of local governments that continue to exercise the powers of the owner in relation to the named property. Municipal enterprises and institutions own, use, dispose of the property assigned to them on the basis of the right of economic management and the right of operational management. Both of these rights are derived from the right of municipal property and represent its substantive truncated copies. one

The relations of local self-government bodies with enterprises, institutions and organizations that are not in municipal ownership are defined differently. On issues that are not within the competence of local self-government bodies, their relations with enterprises, institutions and organizations that are not in municipal ownership, as well as with individuals, are built on the basis of contracts. However, local governments, in accordance with the law, have the right to coordinate the participation of enterprises, institutions and organizations in the integrated socio-economic development of the territory of the municipality. At the same time, they do not have the right to impose restrictions economic activity enterprises, with the exception of prescribed by law.

3. The budget of the municipality

The financial basis of local self-government as part of the economic basis and the institution of municipal law is a set of legal norms governing the procedure and procedure for the formation, distribution and use of local Money.

In part 1 of Art. 132 of the Constitution of the Russian Federation establishes that local governments independently form, approve and execute the local budget. The local budget is a form of formation and expenditure of funds intended to ensure the tasks and functions assigned to the subjects of local government. The budget of the municipal district and the set of budgets of the settlements that are part of the municipal district constitute the consolidated budget of the municipal district - the set of budgets of all levels of the budget system in the corresponding territory.

The local budget for the activities of municipal bodies is extremely important. municipal services in part, they are provided on a reimbursable basis (the population directly pays for them), members of territorial communities receive a significant share of social benefits from local governments free of charge. The organization of pre-school education, recreation of children during the holidays, primary medical care, maintenance and construction of local roads, improvement and planting of greenery in cities and towns - all this and much more requires budgetary funds. In other words, the solution of issues of direct support for the livelihoods of the population directly depends on the fullness of the local budget.

Local budgets perform the following functions:

1. form monetary funds, which are financial support for the activities of local authorities;

2. distribute and use these funds between sectors of the economy;

3. control the financial and economic activities of enterprises, institutions that are subordinate to these authorities.

In other words, local authorities, by distributing budget funds, support certain sectors of the economy that are socially significant for the population. Also, the budget of the municipality allows the state to allocate funds for education, health care, social policy. Thus, the solution of the whole complex of tasks facing the executive authorities is ensured. Local taxes, in turn, stimulate or hinder the activity of individual industries or areas of activity. Through the control function, the principle of transparency of the budget system is implemented, i.e. is controlled by federal treasury, tax inspection and other authorities for the expenditure of budgetary funds.

Thus, local governments ensure the balance of local budgets and compliance with the requirements for regulation established by federal laws. budgetary rights relations, the implementation of the budget process, the size of the deficit of local budgets, the level and composition municipal debt, fulfillment of budgetary and debt obligations of municipalities.

The formation, approval, execution of the local budget and control over its execution are carried out by local governments independently in compliance with the requirements established by federal laws, as well as the laws of the constituent entities of the Federation adopted in accordance with them.

The decision on the preparation of the draft local budget of the municipality, as a rule, is made by its head. The preparation of the draft local budget is carried out by the administration of the municipality. The budget of the municipality is considered and approved by the representative body on the proposal of the head of the municipality. The draft local budget of the municipality is preliminary considered by the commission (committee) of the representative body of the municipality in charge of budget issues.

The state authorities of the constituent entities of the Russian Federation in the process of implementing budgetary regulation and local governments in the process of forming local budgets are guided by state minimum social standards, social norms, minimum budget security. Budget regulation - the process of distributing income and redistributing funds between budgets of different levels in order to equalize the revenue base of local budgets, carried out taking into account the state minimum social standards. Social norms are indicators of the necessary provision of the population with the most important housing and communal, socio-cultural and other services in kind and in monetary terms.

The execution of the local budget of the municipality is ensured by its administration. The organization of the execution of the local budget is entrusted to the relevant financial authority administration of the municipality.

Local self-government bodies, in accordance with the procedure established by federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with them, submit reports on the execution of local budgets to federal and (or) regional state authorities. Ignatyuk N.A., Pavlushkin A.V. Municipal law. / ON. Ignatyuk, A.V.-. M.: Yustitsinform, 2007. - 312 p.

The draft local budget, the decision to approve the local budget, the annual report on its implementation, quarterly information on the progress of the implementation of the local budget and the number of municipal employees of local self-government bodies, employees of municipal institutions, indicating the actual costs of their financial maintenance, are subject to official publication. The local self-government bodies of the settlement provide the residents of the settlement with the opportunity to familiarize themselves with the indicated documents and information if it is impossible to publish them.

Like other budgets, the local budget provides for the existence of revenues and expenditures. Budget revenues are funds that are received irrevocably and free of charge at the disposal of local authorities. Art. 55 of the Federal Law "On the general principles of the organization of local self-government" contains a list of revenue sources of local budgets, which includes:

5) gratuitous receipts from other budgets of the budgetary system of the Russian Federation, including subsidies to equalize the budgetary provision of municipalities, subsidies and other interbudgetary transfers. A regional fund for financial support of settlements is formed, subsidies from it are provided in order to equalize budgetary security based on the number of inhabitants of settlements, financial opportunities bodies of local self-government of settlements to exercise their powers to resolve issues of local importance. budget policy the subject of the Russian Federation is based on equalizing the financial situation of the municipalities of the region, regardless of the level of their own income;

6) income from property in municipal ownership;

7) part of the profits of municipal enterprises remaining after paying taxes and fees and making other obligatory payments, in the amount established by the regulatory legal acts of the representative bodies of the municipality, and part of the income from the provision of paid services by local governments and state municipal institutions, remaining after the payment of taxes and fees;

8) fines, the establishment of which, in accordance with federal law, falls within the competence of local governments;

9) voluntary donations;

10) other receipts in accordance with federal laws, laws of constituent entities of the Russian Federation and decisions of local governments.

tax revenues. Tax revenues are generated from receipts in the federal budget, regional taxes and fees of the subjects of the Russian Federation and local taxes and fees, as well as penalties and fines. To local taxes currently subject to property tax individuals and land tax.

non-tax income. Non-tax revenues of the local budget include income from the use, sale of property that is municipal property, income from paid services provided by local authorities, etc.

I. "Regulatory and other acts"

1. The Constitution of the Russian Federation of December 12, 1993: as amended. dated December 30, 2008 // Information and legal portal Garant plus

2. Civil Code of the Russian Federation: as amended. dated July 23, 2013 // Information and legal portal Garant plus

3. Budget Code of the Russian Federation: in red. dated July 23, 2013 // Information and legal portal Garant plus

4. the federal law"On the general principles of the organization of local self-government in the Russian Federation": in red. dated July 23, 2013 // Information and legal portal Garant plus

II. "Special Literature"

1. Avakyan S.A. Municipal law of Russia: textbook / S.A. Avakyan, V.L. Lutzer, N.L. Peshin, V.A. Sivitsky, N.S. Timofeev - M.: Prospect, 2009, 544 p.

2. Vasiliev V.I. Municipal Law of Russia / V.I. Vasiliev. - M.: Yustitsinform, 2008

3. Ignatyuk N.A., Pavlushkin A.V. Municipal law. / ON. Ignatyuk, A.V. - M.: Yustitsinform, 2007. - 312 p.

4. Ovchinnikov I.I., Pisarev A.N. Municipal Law of Russia: a course of lectures / I.I. Ovchinnikov, A.N. Pisarev - M.: Eksmo, 2011.

5. Chepurnova N.M. Municipal law of the Russian Federation: Educational and practical guide / N.M. Chepurnova -- M.: Eurasian Open Institute - 2007, 295 p.

6. Shugrina E.S. Municipal Law of the Russian Federation: Textbook - 2nd ed., Revised. and additional -- M.: Prospect Publishing House, 2007 - 672 p.

7. Big legal dictionary

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The economic basis is closely related to the population and the territorial basis of local self-government. The presence of these three elements in their close dialectical connection is the most important condition that provides a real guarantee of the formation and development of local self-government. As an institution of municipal law, the economic basis of local self-government is a set of legal norms that fix and regulate social relations associated with the formation and management of municipal property by means of local ...

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Economic foundations of local self-government

The economic basis of local self-government is one of the main basic elements of local self-government. The economic basis is closely related to the population and the territorial basis of local self-government. The presence of these three elements in their close dialectical connection is the most important condition that provides a real guarantee for the formation and development of local self-government. Local public authority is exercised through the use of administrative and economic methods management in combination.

As an institution of municipal laweconomic basis of local self-governmentis a set of legal norms fixing and regulating public relations related to the formation and management of municipal property, local budget funds, as well as the implementation of property rights of municipalities 1 .

All these and other relations are regulated by Chapter 8 of the Federal Law of October 6, 2006 "On the General Principles of Organization of Local Self-Government in the Russian Federation". According to Art. 49 the economic basis of local self-government is:

Municipal property (municipal property);

Funds of local budgets;

Property rights of municipalities.

Each municipal formation, in accordance with the Federal Law, has municipal property and a local budget. The presence of property is one of the signs of a municipality, which is essential for the real solution of issues of local importance. According to Article 215 of the Civil Code of the Russian Federationmunicipal propertyis property owned by urban, rural settlements, as well as other municipalities. Municipal property includes funds from the local budget, municipal off-budget funds, property of local governments, as well as municipal lands and other enterprises and organizations, municipal banks and other financial and credit organizations, municipal housing stock and non-residential premises, municipal institutions of education, healthcare, culture and sports, other movable and non-residential movable property.

Local governments govern municipal property. The rights of the owner in respect of property that is part of municipal property, on behalf of the municipality, are exercised by local governments, and in cases provided for by the laws of the constituent entities of the Russian Federation and the charters of municipalities, by the population directly.

Local self-government bodies, in accordance with the law, have the right to transfer objects of municipal property for temporary or permanent use to individuals and legal entities, to lease, alienate in the prescribed manner, and also to make other transactions with property in municipal ownership, to be determined in contracts and agreements. conditions for the use of objects being privatized or transferred for use.

Local self-government bodies, in accordance with the law, may, in the interests of the population, establish conditions for the use of lands located within the boundaries of a municipal formation.

The procedure and conditions for the privatization of municipal property are determined by the population directly or by representative bodies of local self-government independently. Incomes from privatization of objects of municipal property come in full to the local budget.

Municipal property is recognized and protected by the state in the same way as state, private and other forms of property.

The population of the municipality should receive the necessary information about the management and disposal of municipal property and financial resources in order to exercise effective control over this aspect of municipal activity. The charters of municipalities fix the appropriate forms of control of the population, citizens over the activities of bodies and officials of local self-government.

Financial issues and legal regulation of local self-government is an acute problem. The vast majority of municipal bodies of various states are not able to ensure the implementation of plans and programs at their own expense. Thus, in Spain and Sweden, about 50% of local budget revenues are covered by tax revenues. In Finland and the Netherlands, this figure is even lower around 10%. 2 It is no coincidence that the European Charter of Local Self-Government contains norms obliging the state authorities to assist in the formation of financial resources of local self-government and, if necessary, transfer certain funds to them.

In the Constitution of the Russian Federation in Art. 132-133, it is stipulated that when delegating their powers, state authorities transfer to local governments the material and financial resources necessary for their implementation, and also compensate for the costs arising as a result of their decisions.

Formation of municipal propertyis carried out by delimitation of property, privatization, creation of new objects, transfer, acquisition as a result of sale and purchase, donation, inheritance, etc.

The process of formation of municipal property largely depends on the solution of the problem of delimitation of property between the Russian Federation, subjects of the Russian Federation and municipalities. Such an attempt was made in the early 1990s. In particular, the procedure for the formation of municipal property was provided for in the Decree of the Supreme Council of the Russian Federation of December 27, 1991 “On the delimitation of state property in the Russian Federation into federal property, state property of the republics within the Russian Federation, territories, regions, autonomous regions, autonomous districts , the cities of Moscow and St. Petersburg and municipal property”.

Into the municipal property transmitted objects owned by the constituent entities of the Russian Federation and located on the territory of the respective cities. These included companies retail, public catering and consumer services; institutions and objects of healthcare, public education, culture and sports; wholesale and warehouse facilities.

In the future, the procedure for transferring state property of the constituent entities of the Russian Federation to the composition of municipal property began to be determined by the laws of the constituent entities of the Russian Federation on local self-government or special laws on municipal property.

One of the most important ways of forming municipal property iscreation of this property by building production facilities that generate profit.

Not only municipal enterprises contribute to the strengthening of the economic basis. Most of the enterprises located on the territory of the municipality, to one degree or another, contribute to the growth of the economic base of the municipality.

The list of property that may be part of municipal property is established in Art. 50 "Municipal property" of the Federal Law "On the general principles of the organization of local self-government in the Russian Federation" (2003).

Privatization of municipal propertyis one of the most important elements that ensure the strengthening of the economic basis of local self-government in the conditions market economy. This is an economic way to increase the financial resources of local self-government, combined with administrative and legal measures.

Federal law in Art. 51 establishes norms on the right of the population and local self-government bodies to determine the procedure and conditions for the privatization of municipal property. Incomes from privatization of objects of municipal property come in full to the local budget. On the one hand, the sale (privatization) of property (objects) contributes to the strengthening of financial resources, on the other hand, local governments can get rid of unprofitable enterprises or objects and thereby reduce the cost of financing the activities and maintenance of these objects, enterprises.

The procedure and conditions for the privatization of municipal property are currently determined by the regulatory legal acts of local governments in accordance with federal laws.

Obviously, local governments have opportunities to create and strengthen their own economic basis. Naturally, local self-government bodies and local self-government officials should organize the process of property privatization. They are obliged to exercise control over the completeness and timeliness of receipt of funds from buyers of privatization objects, to ensure accounting of incoming funds for each sold object, to provide the tax authority at the location with information on the receipt of funds to the local budget.

The most important means that ensures the expansion of production and other activities ismunicipal order (art. 54).With its help, local governments can help strengthen fair competition in the supply of goods, the performance of work, and the provision of various services.

Enterprises of various organizational and legal forms are interested in the municipal order, since it guarantees the realization of their capabilities, favors the growth of production, the improvement of its technology, and the accumulation of working capital. In addition, the municipal order is aimed at providing employment for the population and strengthening the positions of the Russian commodity producer.

The municipal order is placed in such important areas as the construction of social services, road construction, the construction of gas systems in settlements, the repair of schools, hospitals, etc.

In accordance with Art. 54 FZ (2003) the municipal order for the supply of goods, performance of work and provision of services is paid from the local budget. Its placement is carried out on a competitive basis, with the exception of cases when the placement is carried out by requesting price quotations for goods, works and services, or in cases where goods, works and services are purchased from a single contractor. The procedure for the formation, placement, execution and control is established by the charter of the municipality and the regulations of local governments, as well as the legal acts of the Russian Federation. The constituent entities of the Russian Federation do not make decisions on these issues, because the law does not mention them.

local budgets.The most important component of the economic basis of local self-government is the funds of the local budget.

Local budget (budget of the municipality)- form formation and expenditure of funds for the financial year, intended for the fulfillment of expenditure obligations of the relevant municipality 3 .

Thus, at the expense of local budgets, financial support for the tasks and functions of local self-government is carried out. According to the Budget Code of the Russian Federation, the use by local governments of other forms of formation and spending of funds to fulfill the expenditure obligations of municipalities is not allowed.

The basic principles for the formation, approval and execution of local budgets, their sources of income and the main areas of expenditure are enshrined in the Constitution of the Russian Federation, the Budget and Tax Codes of the Russian Federation, federal laws on budget classification and on the general principles of organizing local self-government, other federal laws, laws of subjects of the Federation. Local self-government bodies also carry out legal regulation of the budgetary process in municipalities in accordance with the current legislation.

Local budgets are included in the unified budget system of the Russian Federation,which is based on economic relations and the state structure of the Russian Federation, regulated by the rules of law, the totality of the federal budget, the budgets of the constituent entities of the Federation, local budgets and budgets of state off-budget funds.

The budget system of the Russian Federation is based on the following principles:

Unity of the budget system of the Russian Federation;

Differentiation of income and expenses between the levels of the budget system of the Russian Federation;

Independence of budgets;

Equality of budgetary rights of subjects of the Federation, municipalities;

Completeness of reflection of budget revenues and expenditures;

Balanced budget;

Efficiency and economy of use of budgetary funds;

General (cumulative) coverage of budget expenditures;

publicity; credibility of the budget;

Targeting and targeted nature of budgetary funds. These principles fully apply to local budgets, the procedure for their formation, approval and execution.

Local budgets include budgets:

a) municipal districts;

b) city districts;

c) intracity municipalities of cities federal significance Moscow and St. Petersburg;

d) urban and rural settlements.

Each municipality has own budget. The budget of the municipal district (district budget) and the set of budgets of urban and rural settlements that are part of the municipal district (excluding interbudgetary transfers between these budgets) form, in accordance with the Budget Code of the Russian Federation, the consolidated budget of the municipal district.

The set of budgets of municipalities that are part of the subject of the Federation (excluding interbudgetary transfers between these budgets), the budget of the subject of the Russian Federation, form the consolidated budget of the subject of the Federation.Intergovernmental transfers- these are funds from one budget of the budgetary system of the Russian Federation transferred to another budget of the budgetary system of the Russian Federation.

As an integral part of the budgets of urban and rural settlements,estimates of income and expensesindividual settlements, other territories that are not municipalities.The estimate of income and expenses of a settlement, another territory that is not a municipal entity, is an income and expenditure plan approved by the local self-government body of settlements for the administrator (chief administrator) of local budget funds authorized by the local administration of the settlement to carry out in this settlement (other territory), which is part of (included) in the territory of the settlement, separate functions of the local administration. The procedure for the development, approval and execution of these estimates is determined by local governments independently.

In accordance with the legislation of the Russian Federation, as part of the local budget, at the expense of special-purpose income or in the manner of targeted deductions from specific types of income or other receipts,target budget fund, used on a separate basis. The funds of the target budget fund cannot be used for purposes that do not correspond to the purpose of the target budget fund. It is also possible to create a reserve fund for local governments to finance unforeseen expenses.

The local budget is drawn up for one financial year, which corresponds to the calendar year and lasts from January 1 to December 31. For the preparation and execution of budgets, the budget classification of the Russian Federation established by federal legislation is used, which is a grouping of income and expenditures of budgets of all levels of the budget system of the Russian Federation, as well as sources of financing the deficits of these budgets. Thanks to the budget classification, comparability of budget indicators of all levels of the budget system of the Russian Federation is ensured.

The local budget has revenue and expenditure parts.

Budget revenues these are funds received free of charge and irrevocably in accordance with the legislation of the Russian Federation at the disposal of local governments.

Budget expenditures - funds allocated for financial support of the tasks and functions of the state and local self-government.

Local budget revenuesare formed in accordance with the budgetary and tax legislation of the Russian Federation. In the composition of budget revenues, the revenues of target budget funds are taken into account separately. The Budget Code establishes the following types of local budget revenues:

tax income,provided by the tax legislation of the Russian Federation, federal, regional and local taxes and fees, as well as penalties and fines;
non-tax income. These include:

income from the use of property owned by the municipality, after the payment of taxes and fees provided for by the legislation on taxes and fees;

income from paid services provided by budgetary institutions under the jurisdiction of local self-government bodies, after payment of taxes and fees provided for by the legislation on taxes and fees;

funds received as a result of the application of measures of civil, administrative and criminal liability, including fines, confiscations, compensations, as well as funds received in compensation for damage caused to municipalities, and other amounts of forced withdrawal;

other non-tax revenues;

3) free and irrevocable transfers. These include enumerations in the form:

Financial assistance from the budgets of other levels in the form of grants and subsidies;

Subventions from federal fund compensations and (or) from regional compensation funds;

Other gratuitous and irrevocable transfers between the budgets of the budgetary system of the Russian Federation;

Free and irrevocable transfers from individuals and legal entities, international organizations and foreign governments, including voluntary donations.

The Budget Code in the structure of budget revenues (including local budgets) highlightsown budget revenues,to which he refers:

Tax revenues credited to the budgets in accordance with the budgetary legislation of the Russian Federation and the legislation on taxes and fees;

Non-tax revenues credited to the budgets in accordance with the legislation of the Russian Federation;

Income received by budgets in the form of gratuitous and irrevocable transfers, with the exception of subventions from the federal compensation fund and (or) regional compensation funds.

Law on General Principles of Organization of Local Self-Government to Own Revenues of Local Budgets relates:

means of self-taxation of citizens,which are understood as one-time payments of citizens made to address specific issues of local importance. The amount of payments in the order of self-taxation of citizens is established in absolute terms equal for all residents of the municipality, with the exception of certain categories citizens whose number cannot exceed 30% of the total number of residents of the municipality and for whom the amount of payments can be reduced. The issues of introduction and use of one-time payments of citizens are resolved at a local referendum (gathering of citizens) in accordance with the Law;

2) income from local taxes and fees. The list of local taxes and fees and the powers of local self-government bodies to establish, change and cancel them are established by the legislation of the Russian Federation on taxes and fees. According to the Tax Code of the Russian Federation, local taxes are taxes that are established by the said Code and regulatory legal acts of the representative bodies of municipalities on taxes and are obligatory for payment on the territories of the respective municipalities, unless otherwise provided by the said Code.

Currently, the Tax Code refers to local taxes as follows:

a) land tax;

b) personal property tax.

Local taxes are introduced and terminated in the territories of municipalities in accordance with the Tax Code and regulatory legal acts of the representative bodies of municipalities on taxes;

income from regional taxes and feescredited to local budgets tax rates established by the laws of the subjects of the Federation in accordance with the legislation of the Russian Federation on taxes and fees;
income from federal taxes and feesare credited to local budgets according to the norms of deductions in accordance with the Federal Law of 2003 "On the General Principles of Organization of Local Self-Government in the Russian Federation" and (or) at the tax rates established by the legislation of the Russian Federation on taxes and fees, with the exception of cases established by the said Law . The Budget Code and (or) legislation of the Russian Federation on taxes and fees establishes uniform tax rates for all settlements or municipal districts and (or) deduction standards for crediting income from a certain type of federal tax (fee) to the relevant local budgets;

5) gratuitous transfers from the budgets of other levels, including subsidies to equalize the budgetary provision of municipalities, provided in accordance with the Federal Law of 2003, other means financial assistance from the budgets of other levels provided in accordance with federal law and other gratuitous transfers;

income from property owned by the municipality;
part of the profits of municipal enterprises, remaining after the payment of taxes and fees and the implementation of other mandatory payments, in the amount established by the regulatory legal acts of the representative bodies of the municipality, and part of the income from the provision of paid services by local governments and municipal institutions, remaining after the payment of taxes and fees;
fines, the establishment of which, in accordance with federal law, is within the competence of local governments;
voluntary donations;

10) other incomein accordance with federal laws, laws of subjects of the Federation and decisions of local governments.

The revenues of local budgets include subventions provided for the implementation by local governments of certain state powers,transferred to them by federal laws and laws of subjects of the Federation.

Subvention budgetary funds provided to the local budget on a gratuitous and non-refundable basis for the implementation of separate targeted expenditures.

In addition, local budgets can receive subsidies.

Subsidy budgetary funds provided to the local budget on the terms of equity financing of targeted expenditures.

Municipalities have the right to attractborrowed funds , including through the issuance of municipal securities, in the manner established by the representative body of local self-government in accordance with the requirements of federal laws and other regulatory legal acts of federal government bodies.

The federal law of 2003 on the general principles of the organization of local self-government determines the procedureleveling the level of budgetary security of settlements, municipal districts (urban districts).

Leveling the level of budgetary security of settlements is carried out by providing subsidies from the budget of the constituent entity of the Federation formed as part of the expenditures: a) regional fund financial support for settlements and the budgets of municipal districts formed as part of expenditures; b) regional funds for financial support of settlements.

Regional Fund for Financial Support of Settlementsis formed and subsidies from it are provided in the manner specified by the Law and the Budget Code, in order to equalize, based on the number of residents of settlements, the financial capabilities of local self-government bodies of settlements to exercise their powers to resolve issues of local importance.

District financial support funds for settlementsare formed and subsidies from them are provided in the manner prescribed by the law of the subject of the Federation in accordance with the requirements Budget Code based on the level of budgetary security of settlements, the financial capabilities of local self-government bodies of settlements that are part of the municipal district, to exercise their powers to resolve issues of local importance. During the transitional period in the formation and approval of draft budgets of municipal districts for 2006, 2007 and 2008. the resources of the regional funds for the financial support of settlements can be distributed using indicators of actual income and expenses for the reporting period or income and expenses of the budgets of settlements projected for the planned period.

Equalization of the level of budgetary security of municipal districts (urban districts)is carried out by providing subsidies from regional funds for financial support of municipal districts (urban districts).

Regional funds for financial support of municipal districts (urban districts)are formed and subsidies from them are provided in the manner prescribed by the law of the subject of the Federation in accordance with the requirements of the Budget Code, in order to equalize, based on the level of budgetary security of municipal districts (urban districts), the financial capabilities of local governments to exercise their powers to resolve issues of local importance.

During the transition period (until January 1, 2009), subsidies from regional funds for financial support of municipal districts (urban districts) in the budgets of subjects of the Federation may be distributed with using indicators of actual or projected revenues and expenditures of the budgets of municipal districts (urban districts):

1) in 2006 in the amount of up to 100% of the total funds of the said funds;

2) in 2007 in the amount of up to 80% of the total funds of the said funds;

3) in 2008 in the amount of up to 50% of the total funds of the said funds.

Other means of financial assistance to local budgets from the budgets of other levels.In order to provide subsidies to local budgets for equity financing of investment programs and projects for the development of public infrastructure of municipalities, as part of the budget expenditures of a constituent entity of the Federation,municipal development fund.

The selection of investment programs and projects, as well as municipalities, which are provided with these subsidies, is carried out in accordance with the procedure established by the laws of the constituent entities of the Federation in accordance with the requirements of the Budget Code.

The federal law of 2003 "On the general principles of the organization of local self-government in the Russian Federation" also provides for the possibility of formingsocial spending co-financing fund, which is created in order to provide subsidies to the budgets of municipalities for equity financing of priority socially significant expenditures of the budgets of municipalities as part of the budget expenditures of the subject of the Federation.

Subventions for the implementation by local governments of the individual state powers transferred to them are provided to local budgets from the budget created as part of the budget of the subject of the Federationregional compensation fund, which is formed by:

subventions from the federal compensation fund for the exercise by local governments of certain state powers transferred to them by federal laws;
other revenues of the budget of the subject of the Federation in the amount necessary for the implementation by local governments of certain state powers transferred to them by the laws of the subjects of the Federation.

The procedure for the formation, distribution, transfer and accounting of subventions provided from the regional compensation fund is established by the Budget Code.

Local budget expendituresare carried out in the forms provided for by the Budget Code, which, delimiting expenditure obligations between levels of government in the state, establishes the expenditure obligations of the municipality arising from the adoption of regulatory legal acts of local governments:

on issues of local importance, as well as the conclusion by the municipality or on its behalf of contracts (agreements) on these issues;
in the exercise by local governments of certain state powers.

Local self-government bodies are not entitled to establish and fulfill spending obligations related to resolving issues that fall within the competence of federal state authorities, state authorities of the subjects of the Federation, with the exception of cases established respectively by federal laws, laws of the subjects of the Federation.

At the same time, according to the Budget Code, the Federal Law of 2003 on the general principles of organizing local self-government, local self-government bodies have the right to establish and fulfill spending obligations related to resolving issues that are not within the competence of local self-government bodies of other municipalities, state authorities, and not excluded from their competence by federal laws and laws of the subjects of the Federation, but only if they have their own financial resources (with the exception of subsidies, subventions and grants provided from the federal budget and the budget of the subject of the Federation).

Paid from the local budgetmunicipal orderfor the supply of goods, performance of works and provision of services. The placement of the specified municipal order is carried out on a competitive basis, except for cases when the placement of the municipal order is carried out by requesting quotations for goods, works and services or in cases where goods, works and services are purchased from a single contractor.

In order to pool financial resources, material and financial resources for solving issues of local importance,inter-municipal associations, business companies and other inter-municipal organizations have been establishedin accordance with federal laws, regulatory legal acts of representative bodies of municipalities.

The most important result of the reforms in Russia was the real decentralization of power, the transformation of regions and territories into real subjects of local government. The process of formation has begun new form power and property municipal, the analogues of which did not exist in Soviet period development of the country. From the considered material it follows that local governments are: a person and organized communities of citizens, territory, economy and law. Today, the basis of self-government is made up of citizens living within the boundaries of the municipality.

The territorial division is enshrined in the Constitution of the Russian Federation, regional legislation and at the local level. The economic factor is the basis (basis) of the life of society. At the same time, municipalization contributes to the formation of such an economic base, thanks to which it becomes possible to improve and facilitate the living conditions of the population.

At the same time, it should be noted that the economic base of local budgets needs to be strengthened: at the beginning of the local self-government reform, about 95% of municipalities were subsidized. The share of own tax revenues of local budgets on average in the country covered less than 15% of the expenditure needs of local budgets 4 . The current state of the financial situation of municipalities does not allow us to conclude that they are financially independent: the legislative consolidation of budgetary and other powers of local government in the financial sector should be supported by a real improvement in the state of the economy and finances in municipalities and in the country as a whole.

1 See Kutafin O.E., Fadeev V.I. Decree. op. S. 415.

2 See: municipal law. Textbook. / Ans. Ed. Kovalenko L.I. M., 1997. P.89.

3 Kutafin O.E., Fadeev V.I. Municipal law of the Russian Federation: textbook. M.: TK Velby, 2009. S. 435.

4 See: Wet V.S. Local self-government in the Russian Federation as an institution of public authority in civil society. Samara, 2003. S. 287.

Page 19

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local government municipal property

In the development of local self-government, it is important to provide its activities with appropriate material resources. The Constitution of the Russian Federation secured the rights of local self-government bodies to independently manage municipal property, form, approve and execute the local budget, and establish local taxes and fees.

Financial and economic guarantees of activities related to the independent and under their own responsibility decision by the population directly and (or) through local governments of issues of local importance, are reflected in Ch. 8 "The economic basis of local self-government" of the Law on the general principles of the organization of local self-government. In accordance with this, the economic basis of local self-government is: Federal Law of October 6, 2003 No. 131-FZ “On the general principles of organizing local self-government in the Russian Federation” (of July 10, 2012) // Collection of Legislation of the Russian Federation, 06.10.2003. - No. 40. - Art.3822.

1) property in municipal ownership;

2) funds of local budgets;

3) property rights of municipalities.

Let's consider them in more detail.

Municipal property is one of the main forms of property established by the Constitution of the Russian Federation along with private and state property, the subjects of which are municipalities, and the rights to own, use and dispose are exercised by local governments. The system of municipal government: textbook / Ed. V.B. Zotov. - St. Petersburg: Peter, 2005. - P.49.

The procedure for its formation, possession, use and disposal are enshrined in the Civil Code of the Russian Federation, Federal Law No. 131-FZ and other regulatory legal acts. According to Art. 215 of the Civil Code of the Russian Federation, municipal property is property owned by the right of ownership of urban, rural settlements, as well as other municipalities - municipal districts, urban districts, intra-city territories of cities of federal significance.

Municipal property is the public property of the population of the territorial collective of each individual municipality. The constitutional recognition of municipal property as the basis for the independence of local self-government finds its expression:

In its equal legal protection along with other forms of ownership (Article 8);

In the right of local self-government bodies to independently manage municipal property.

In accordance with the Law on General Principles of Organization of Local Self-Government, municipal property includes:

1) local budget funds and extra-budgetary funds;

2) property of local self-government bodies;

3) municipal lands and natural resources;

4) municipal enterprises, organizations, banks and other credit and financial organizations;

5) housing stock and non-residential premises;

6) educational, healthcare, cultural and sports institutions and other movable and immovable property.

Municipal property is recognized and protected equally along with state property. The composition of municipal property is determined by the Law on General Principles of Organization of Local Self-Government, in accordance with the powers exercised by local self-government bodies: such a list is regulated by Art. 50, providing that in cases where municipal formations have the right of ownership to property not intended for the implementation of issues of local importance, certain delegated state powers and participation in the implementation of non-transferred state powers, as well as for ensuring the activities of local governments and local government officials, municipal employees, employees of municipal enterprises and institutions, such property is subject to re-profiling (change of intended purpose) or alienation (Appendix 1).

The property owned by the municipality is divided into two parts: 1) one is assigned to municipal enterprises on the right of economic management and operational management, 2) the other, according to Part 3 of Art. 215 of the Civil Code of the Russian Federation - funds from the local budget and property not assigned to enterprises - constitutes the municipal treasury of the municipality.

The composition of the municipal treasury includes individual buildings and structures, property complexes of enterprises, movable property and other property received by the treasury as a result of the redistribution of municipal property, the creation of a new one, confiscated from municipal institutions and enterprises and received into the ownership of the municipality on other legal grounds, and as well as property rights.

The property of the municipality is mainly formed on the following grounds: public - transfer, delimitation of state property, privatization, etc.; private - participation of the municipality in civil circulation. The most common ways of forming municipal property in these conditions are:

a) municipalization - transfer free of charge or for the purchase of property from state and private property to municipal property;

b) purchase - the acquisition of property on a cost basis;

c) donation;

d) construction of new facilities, etc.

Local budget funds are the next component of the economic basis of local self-government. Federal Law No. 131-FZ provides for:

a) the municipality has its own local budget - the budget of the municipality (a set of income and expenses), the formation, approval and execution of which is carried out by local governments. The local budget is a form of formation and spending of the fund of funds intended for financial support tasks and functions of local self-government, as well as individual delegated state powers;

b) the budget of the municipal district and the set of budgets of the settlements that are part of the municipal district - the consolidated budget of the municipal district - the set of budgets of all levels of the budget system of the Russian Federation in the territory;

c) as an integral part of the budgets of settlements, estimates of income and expenses of individual settlements that are not municipalities are provided; the procedure for the development, approval of execution is determined by the local governments of the respective settlements independently;

d) local self-government bodies ensure the balance of local budgets and compliance with the requirements established by federal laws for the regulation of budgetary legal relations, the implementation of the budget process, the size of the local budget deficit, the level of the composition of the municipal debt, the fulfillment of budgetary and debt obligations;

e) the formation, approval, execution of the local budget and control over its execution are carried out by local governments independently in compliance with the requirements established by the RF Budget Code, Federal Law No. 131-FZ and the laws of the constituent entities of the Russian Federation adopted in accordance with them;

f) the powers of the local administration of the settlement in the formation, execution and (or) control over the execution of the budget of the settlement can be fully or partially exercised on a contractual basis by the local administration of the municipal district;

g) local self-government bodies, in accordance with the procedure established by federal legislation, submit reports on the execution of local budgets to federal state authorities and (or) constituent entities of the Russian Federation;

h) local budgets separately provide for revenues directed to the exercise of the powers of local governments to resolve issues of local importance, and subventions provided to ensure the implementation by local governments of certain state powers transferred to them by the Federal Law by the laws of the constituent entities of the Russian Federation, carried out at the expense of these revenues and subventions corresponding expenditures of local budgets;

i) the draft local budget, the decision to approve the local budget, the annual report on its execution, quarterly information on the progress of the implementation of the local budget and on the number of municipal employees of local self-government bodies, employees of municipal institutions, indicating the actual costs of their financial maintenance, are subject to official publication or bodies local governments provide residents with the opportunity to get acquainted with the specified documents and information in case of impossibility of their publication.

As noted, municipalities can receive income from the state in the form of financial assistance: grants, subventions, subsidies. Grants are budgetary funds provided to local budgets from the federal budget and the budgets of the constituent entities of the Russian Federation on a gratuitous and irrevocable basis to cover current expenses. Grants do not have a specific purpose and can be used by the local government at its own discretion. Subventions are budgetary funds allocated for specific purposes and for certain period municipal formations from the federal budget of the Russian Federation, the budget of the subject of the Russian Federation and subject to return to the corresponding budget in case of non-use of them for their intended purpose in set time. The spending of these funds is controlled by state bodies. Subsidies - budgetary funds provided to the local budget of the Russian Federation, the subject of the Russian Federation on the terms of equity financing of targeted expenses.

The non-tax revenues of the budget of the municipality include the so-called means of self-taxation - one-time payments of citizens to address specific issues of local importance. Issues related to the introduction and use of self-taxation means are decided by a local referendum. Municipalities can also attract borrowed funds, incl. through the issuance of municipal securities, in the prescribed manner.

The property rights of the municipality are the following three main powers:

1) the right of possession - the right of actual possession of municipal property, which creates the possibility of direct influence on it; The legal (titular) owner of municipal property may be not only the municipality, but also the tenant (lessee) under a property lease agreement, the person to whom the property was transferred under an agreement on free use, mortgagee, carrier (in relation to municipal property transferred to him for transportation), custodian of property, commission agent, etc .;

2) the right of use, which consists in the right to consume municipal property - the exploitation of property, the receipt of fruits and incomes brought by them, etc., the boundaries of which are determined by law, agreements or other legal grounds. Legislation prohibits the use of property to the detriment of the interests of other persons. The right to use municipal property may be possessed not only by property owners, but also by its legal owner-non-owner - tenant, tenant, etc., as well as persons who are neither the owner nor the owner (persons in whose favor an easement is established, etc.);

3) the right to dispose of municipal property - the right that allows local governments to transfer municipal property for temporary or permanent use to individuals and legal entities, state authorities of the Russian Federation (subject of the Russian Federation) and local governments of other municipalities, alienate, make other transactions in accordance with federal laws. They have the right to make such transactions as purchase and sale, delivery, donation, rent, etc. The disposal of property determines the legal fate of the thing, i.e. either terminate or suspend the ownership of it. The owner may transfer his property to trust management to other persons.

Art. 51 On the general principles of organizing local self-government in the Russian Federation, specifying the procedure for the possession, use and disposal of municipal property, it also established that the procedure and conditions for the privatization of municipal property are determined by the regulatory legal acts of local self-government bodies in accordance with the Federal Law. Revenues from the use and privatization of municipal property go to local budgets. By exercising the rights of owners, local governments can create municipal enterprises and institutions, participate in the creation business companies, including intermunicipal ones, necessary for the exercise of powers to resolve issues of local importance. They determine their goals, conditions and procedures for their activities, approve the charters, appoint and dismiss the heads of these enterprises and institutions, hear reports on their activities in the manner prescribed by the charter of the municipality.

Local self-government bodies, on behalf of the municipal formation, are subsidiarily liable for the obligations of municipal institutions and ensure their fulfillment in the manner prescribed by federal law. Property rights are closely related to obligations. If, for example, a municipality enters into a lease agreement for municipal property, then it also has certain obligations as a lessor.

Thus, local self-government is the organization of local authorities, which involves the independent solution of local issues by the population. Essential Foundations local government are considered the economic foundations of local government. The value of the economic foundations of local self-government is great, because it is they who ensure the economic independence of local governments, serve to meet the needs of the population, and contribute to the socio-economic development of the municipality.

FEDERAL AGENCY FOR EDUCATION

State educational institution of higher vocational education

"FAR EASTERN STATE TECHNICAL UNIVERSITY (FEPI named after V.V. KUIBYSHEV)"

PACIFIC INSTITUTE OF POLITICS AND LAW

Department of State and Municipal Administration

COURSE WORK

Economic basis of local self-government

Completed:

Student gr. P- 8601

Smirnova Anastasia Leonidovna

Scientific adviser:

Associate Professor of the Department of State Medical University

Sysoeva Galina Mikhailovna

Vladivostok

INTRODUCTION .................................................. ................................................. ...... 3

CHAPTER 1. THE CONCEPT OF ECONOMIC FOUNDATIONS OF LOCAL SELF-GOVERNMENT................................................................ ............................................. five

1.1.Definition of the concept of economic foundations of local self-government …………………………………………………………….……………….

1.2. Municipal property - as a component of the economic basis of local self-government ………………….………………………………

CHAPTER 2. Local budget: concept, structure, principles of formation

2.1. The concept of the local budget……………………………………………………………….

2.2. Leveling the Level of Budget Provision……………………………………….

2.3. Revenue part local budgets………………………………………………………

2.4. Expenditures of local budgets……………………………………………………...

CONCLUSION................................................. ............................................... 36

LIST OF USED SOURCES AND LITERATURE .......... 38

INTRODUCTION

The formation of an effective system of local self-government is impossible without the main tasks: personnel capable of working in the new legal conditions and ensuring the economic foundations of local self-government. The economic basis of local self-government is municipal property, funds of local budgets, as well as property rights of municipalities. Local self-government is an essential element of democratic state structure and is designed to ensure a combination of state interests and the interests of each individual city, town, village, each in some way isolated populated territory. Local self-government bodies are called upon to resolve issues of local importance, create conditions for meeting the daily needs of the population - but this is the realization of one of the key human and civil rights guaranteed by democratic states - the right to a decent life. Local self-government bodies should have the right to an economic and financial base sufficient for the implementation of their functions and powers. At present, the economic basis of local self-government is not sufficiently stable and requires special consideration, and the process of formation and development of local self-government in the Russian Federation proceeds with great difficulties. That is why the topic of this term paper is up to date. constitutional fixation financial fundamentals local government emphasizes the importance of the topic under consideration. The issues of economic activity of local self-government, its individual types and forms received some coverage in the works of Russian scientists and practitioners, such as Veselovsky B.B., Gradovsky A.D., Troysky P.P., Korkunov N.M., Lazarevsky N. .I., Velikhov L.A. Issues related to one degree or another with the basics of local self-government are contained in the works of O.E. Kutafin "Competence of local councils", G.V. Barabasheva "Municipal bodies of the modern capitalist state", V.A. Baranchikov "The right of local self-government", V.I. Fadeev "Municipal Law of Russia", N.L. Peshina " Legal regulation financial system of local self-government in the Russian Federation”, etc. The object of the study is the economic basis of local self-government and the legal relations that develop on this basis. The subject of the study is the constitutional and legal aspect of the economic basis of local self-government. The purpose of this work is to study the features of the economic basis of local self-government. There are many reasons and problems, including financing problems, which slow down and do not contribute to the development of local self-government in the Russian Federation. To achieve this goal, the following tasks are considered in the work:

To study and consider the concept of the economic basis of local self-government;

Consider municipal property as one of the components of the economic basis of local self-government;

Define the concept of local budget.

General methodological basis in this course work were general scientific methods, such as: the right method, the method of forecasting, the method of analysis and synthesis, the method of formalization, which made it possible to form the concept of "economic basis" of local self-government.

A special place in this work is given to the definition of the concept of financial and economic foundations of local government, the development of municipal economic policy, the process of formation and approval of the local budget as the basis for the effective functioning of local government, as well as the concept of municipal property.

The structure of the course work includes: content, introduction, two chapters, six paragraphs, conclusion, list of sources and literature used.

CHAPTER 1. THE CONCEPT OF THE ECONOMIC FOUNDATIONS OF LOCAL SELF-GOVERNMENT

1.1. Definition of the concept of economic foundations of local self-government

The reality and effectiveness of local self-government is determined, first of all, by the material and financial resources at the disposal of municipalities and which in their totality constitute the financial and economic foundations of local self-government.

As an institution of municipal law, the economic foundations of local self-government are a set of legal norms that consolidate and regulate social relations related to the formation and use of municipal property, local budgets and other local finances in the interests of the population of municipalities.

The economic foundations, ensuring the economic independence of local self-government, serve, first of all, to meet the needs of the population of municipalities, to create conditions for their life. At the same time, the strengthening and development of the financial and economic foundations of local self-government has an impact on the economic and financial situation in the country as a whole. But at the same time, it should be borne in mind that the financial and economic independence of municipalities is largely due to the state of the economy of our society, its finances.

The economic basis of local self-government is municipal property, funds of local budgets, as well as property rights of municipalities.

Recognition and guarantee by the state of local self-government implies that the state assumes certain obligations to create the necessary economic, financial and other conditions and prerequisites for the development of local self-government.

The state authorities of the Russian Federation and the state authorities of the constituent entities of the Russian Federation are obliged to promote the development of the financial and economic foundations of local self-government. For these purposes, they, in accordance with the federal law "On the General Principles of the Organization of Local Self-Government in the Russian Federation" dated August 28, 1995:

Regulate by law the procedure for transferring objects of state property to municipal property;

Transfer to local self-government bodies the material and financial resources necessary for them to exercise certain state powers that may be vested in these bodies by law;

Develop and establish state minimum social standards;

Regulate relations between the federal budget ^ local budgets, between the budget of the subject of the Russian Federation and local budgets;

Ensure the balance of the minimum local budgets based on the norms of the minimum budgetary security;

Provide guarantees for the financial independence of local self-government:

Compensate local self-government for additional expenses arising as a result of decisions taken by state authorities;

Participate in solving local problems through targeted federal and regional programs.

1.2. Municipal property - as a component of the economic basis of local self-government

The order of municipal property in modern Russia was first defined by the resolution of the legislative assembly "On the delimitation of state property in the Russian Federation into federal property, state property of subjects, republics within the Russian Federation, territories, regions, autonomous regions, autonomous districts, cities of Moscow, St. Petersburg and municipal property." According to Annex 3 to this resolution of the Supreme Council of the Russian Federation, firstly, state-owned objects located on the territory of city and district councils were transferred to municipal ownership. These included: housing and non-residential funds, which are managed by the local administration, as well as housing maintenance and repair and construction enterprises serving the above objects; engineering infrastructure facilities and other facilities under the operational management of the local administration. Secondly, objects of state property that were under the jurisdiction of the state authorities of the constituent entities of the Russian Federation and located on the territory of the respective cities were transferred to municipal ownership: retail trade enterprises, public catering and consumer services for the population; wholesale and warehouse facilities; institutions and objects of healthcare, public education, culture and sports. Third, the Decree of the Supreme Council of December 27, 1991 provided for the transfer to municipal ownership of retail, public catering and consumer services enterprises that were under the jurisdiction of ministries, departments, and state enterprises.

The Constitution of the Russian Federation determines the economic conditions of local self-government. It finds its expression:

In recognition and equal legal protection along with other forms of ownership of municipal property;

In the right of local self-government bodies to independently manage municipal property.

Municipal property, the procedure for its formation, possession, use and disposal are also fixed by the Civil Code of the Russian Federation, the Law on the General Principles of Organization of Local Self-Government, other laws and regulatory legal acts.

The concept of “municipal property” was introduced in the Russian Federation by the Law of the RSFSR of December 24, 1990 “On Property in the RSFSR”, which became invalid after the entry into force of the first part of the Civil Code of the Russian Federation on January 1, 1995.

Municipal property - property owned by the right of ownership of urban, rural settlements, as well as other municipalities.

Management of municipal property is carried out by local governments, which does not make them the owners of municipal property.

In accordance with Art. 215 of the Civil Code of the Russian Federation and Art. 29 of the Law on General Principles of Organization of Local Self-Government, the rights of the owner of municipal property belong to the municipality. On its behalf, these rights are exercised by local self-government bodies, and in cases provided for by the laws of the subjects of the Federation and the charters of municipalities, directly by the population itself.

The property owned by the municipality is divided into two parts: one part is assigned to municipal enterprises and institutions on the right of economic management and operational management, and the other (local budget funds and other municipal property not assigned to municipal enterprises and institutions) is according to Art. 215 of the Civil Code of the Russian Federation, the municipal treasury of the corresponding urban, rural settlement or other municipality.

The Law "On the General Principles of Organization of Local Self-Government" establishes that the composition of municipal property includes:

Local budget funds, municipal off-budget funds;

Property of local governments;

Municipal lands and other natural resources owned by municipalities;

Municipal enterprises and organizations;

Municipal banks and other financial and credit organizations;

Municipal housing stock and non-residential premises;

Municipal institutions of education, health, culture and sports;

Other movable and immovable property. The list of objects of municipal property of a municipal formation is determined by the peculiarities of its socio-economic development, the size of the territory, as well as other factors.

The European Charter of Local Self-Government lays down:

a) local governments have the right, within the framework of national economic policy, to possess sufficient financial resources of their own, which they can freely dispose of in the performance of their functions;

b) the financial resources of local self-government bodies must be commensurate with the powers granted to them by the constitution or law;

c) at least part of the financial resources of local governments must come from local fees and taxes, the rates of which local governments have the right to establish within the limits determined by law;

d) the financial systems on which the funds of local governments are based should be sufficiently diverse and flexible to follow, as far as possible, changes in the costs arising from the exercise of the competence of local authorities;

e) Protecting financially weaker local governments requires the introduction of financial equalization procedures or the equivalent of measures designed to correct the effects of unequal distribution of potential local government funding sources and costs. Such procedures or measures should not restrict the freedom of choice of local governments within their competence.

These provisions of the European Charter of Local Self-Government can be considered as general principles that should determine the economic, financial and tax policy of a democratic state in relation to local authorities, being reflected in the legislation of a given country.

From the foregoing, we can conclude that municipal property is an inalienable honor of the economic basis of local self-government. After all, the economic basis, providing the economic independence of local self-government, serves, first of all, to meet the needs of the population of municipalities, to create conditions for their life. At the same time, the strengthening and development of the economic foundations of local self-government has an impact on the economic and financial situation in the country as a whole. But at the same time, it should be borne in mind that the financial and economic independence of municipalities is largely due to the state of the economy of our society, its finances.

CHAPTER 2. LOCAL BUDGET: CONCEPT, STRUCTURE, PRINCIPLES OF FORMATION

Local budgets constitute the third level of the budget system of the Russian Federation.

The presence of the budget strengthens the economic independence of local governments, contributes to the revitalization of economic activity and the development of the infrastructure of the respective territories.

From the point of view of economic theory, the local budget should be considered as "a set of economic relations that contribute to the territorial redistribution of the national income of the country, ensuring the creation of a financial base for local authorities."

Local budgets are characterized in Art. 52 of the Federal Law N131-FZ "On the General Principles of the Organization of Local Self-Government in the Russian Federation":

1. Each municipality has its own budget (local budget).

The budget of the municipal district and the set of budgets of the settlements that are part of the municipal district constitute the consolidated budget of the municipal district.

As an integral part of the budgets of settlements, estimates of income and expenses of individual settlements that are not settlements may be provided. The procedure for the development, approval and execution of these estimates is determined by the local governments of the respective settlements independently.

2. Local self-government bodies ensure the balance of local budgets and compliance with the requirements established by federal laws for the regulation of budgetary legal relations, the implementation of the budget process, the size of the local budget deficit, the level and composition of municipal debt, and the fulfillment of budgetary and debt obligations of municipalities.

3. The formation, approval, execution of the local budget and control over its execution are carried out by local governments independently in compliance with the requirements established by the Budget Code of the Russian Federation and Federal Law N 131-FZ "On the General Principles of Organizing Local Self-Government in the Russian Federation", as well as adopted in accordance with the laws of the constituent entities of the Russian Federation.

4. Bodies of local self-government, in accordance with the procedure established by federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with them, submit reports on the execution of local budgets to federal state authorities and (or) state authorities of the constituent entities of the Russian Federation.

5. Local budgets separately provide for revenues directed to the exercise of the powers of local governments to resolve issues of local importance, and subventions provided to ensure the exercise by local governments of certain state powers transferred to them by federal laws and laws of the constituent entities of the Russian Federation, as well as carried out for the account of the specified incomes and subventions corresponding expenses of local budgets.

6. The draft local budget, the decision to approve the local budget, the annual report on its execution, quarterly information on the progress of the execution of the local budget and on the number of municipal employees of local self-government bodies, employees of municipal institutions, indicating the actual costs of their financial maintenance, are subject to official publication.

The local self-government bodies of the settlement provide the residents of the settlement with the opportunity to familiarize themselves with the indicated documents and information if it is impossible to publish them.

According to Art. 6 of the Budget Code of the Russian Federation, the budget process is the activity of local governments and participants in the budget process regulated by law in drawing up and reviewing draft budgets, approving and executing budgets, as well as monitoring their execution.

The budget process is a complex system of connections and relations aimed at withdrawing part of the income from the population and providing funds from the budget in order to solve a complex of socio-economic problems.

During the Soviet period of development of our state, all budgets operating on the territory of the Russian Federation, including local budgets, were united within the framework of a single state budget. Currently, local budgets, being part of the financial system of the Russian Federation, exist as independent monetary funds intended to address issues of local importance, to perform the functions of local governments.

At the same time, for calculations and analysis in the formation and use of budgetary funds at various territorial levels of government, the legislation introduced the concept of “consolidated budget” - a set of budgets of lower territorial levels and the budget of the corresponding national-state or administrative-territorial entity. Data consolidated budgets unlike independent budgets, they are not subject to approval and are not legal acts.

Each municipality, in accordance with the law, has its own budget. Thus, the budgets of municipalities include city, district, settlement budgets, as well as district budgets in urban areas and the budgets of rural settlements.

Article 132 of the Constitution of the Russian Federation enshrines the right of local self-government bodies to independently form, approve and execute the local budget.

The independence of the local budget is ensured by:

1. availability of own sources of income;

2. the right to determine the directions of use and spending of budgetary funds;

3. the right to use, at its discretion, the local budget revenues received additionally in the course of its execution (these funds are not subject to seizure by state authorities);

4. the right to compensation for additional expenses incurred as a result of decisions taken by public authorities:

5. responsibility of local governments for the execution of the local budget.

2.2. Leveling the level of budgetary security

According to Art. 60 No. 131-FZ, leveling the level of budgetary provision of settlements is characterized by:

1. Equalizing the level of budgetary security of settlements is carried out by providing subsidies from the regional fund for financial support of settlements formed as part of the budget expenditures of the constituent entity of the Russian Federation and the regional funds for financial support of settlements formed as part of the expenditures of the budgets of municipal districts.

2. The regional fund for financial support of settlements is formed and subsidies from it are provided in the manner established by Federal Law No. 131 and the Budget Code of the Russian Federation, in order to equalize, based on the number of inhabitants of settlements, the financial capabilities of local self-government bodies of settlements to exercise their powers to resolve issues of local importance.

The amount of subsidies from the regional fund for financial support of settlements is determined for each settlement of a constituent entity of the Russian Federation, with the exception of the settlements specified in Part 5 of Article 60, per one resident of an urban, rural settlement.

These subsidies can be fully or partially replaced by additional standards for deductions from federal and regional taxes and fees established for the budgets of settlements. The procedure for calculating these ratios is established by the law of the subject of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation.

The distribution of subsidies from the regional fund for the financial support of settlements and (or) additional norms for deductions from federal and regional taxes and fees that replace these subsidies to be credited to the budgets of settlements are approved by the law of the subject of the Russian Federation on the budget of the subject of the Russian Federation for the next financial year.

3. In the event that local self-government bodies of municipal districts are vested with state powers of a constituent entity of the Russian Federation to equalize the budgetary security of settlements, subsidies from the regional fund for financial support of settlements, provided for by Part 2 of Article 60 No. 131-FZ, are provided from the budget of the municipal district at the expense of subventions provided from the budget subject of the Russian Federation, and (or) by establishing by the representative body of the municipal district for the settlements that are part of this municipal district, additional standards for deductions from federal and regional taxes and fees in the manner established by the law of the subject of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation .

4. District funds for financial support of settlements are formed and subsidies from them are provided in the manner prescribed by the law of the constituent entity of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation, based on the level of budgetary security of settlements, the financial capabilities of local governments of settlements that are part of the municipal district, exercise their powers to resolve issues of local importance.

Subsidies from regional funds for financial support of settlements are distributed among settlements that are part of the corresponding municipal district and the level of estimated budgetary security of which does not exceed the level of estimated budgetary security of settlements, determined as a criterion for providing these subsidies to the budgets of settlements in accordance with the methodology approved by the law of the subject Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation.

The use of indicators of actual incomes and expenses for the reporting period or indicators of incomes and expenses projected for the planned period of individual urban, rural settlements when determining the level of estimated budgetary security of settlements is not allowed.

The distribution of subsidies from the district fund for financial support of settlements is approved by the decision of the representative body of the municipal district on the budget of the municipal district for the next financial year.

5. In the event that the level of the estimated budgetary security of the settlement before equalizing the level of the estimated budgetary security of settlements in the reporting financial year per inhabitant was two or more times higher than the average level for this constituent entity of the Russian Federation, the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year, transfers of subventions from the budget of the given settlement to the regional fund for financial support of settlements may be envisaged, or if the municipality fails to comply with the requirements of the said law of the constituent entity of the Russian Federation on the transfer of subventions, centralization of part of the income from local taxes and fees and (or) reduction of standards for this settlement deductions from federal and regional taxes and fees to a level that ensures the flow of funds to the regional fund for financial support of settlements in the amount of these subventions.

The procedure for calculating the level of budgetary security of settlements in the reporting financial year, determining the size of these subventions, centralizing part of the income from local taxes and fees and (or) reducing the standards for deductions from federal and regional taxes and fees is established by the law of the constituent entity of the Russian Federation in accordance with the requirements of No. 131 of the Federal law and the Budget Code of the Russian Federation.

The amount of the subvention provided for by this part for an individual settlement may not exceed 50 percent of the difference between the total budget revenues of the settlement, taken into account when calculating the level of budgetary provision of the settlement in the reporting financial year, and twice the average level of budgetary provision of settlements for the subject of the Russian Federation.

According to Art. 61 No. 131-FZ, leveling the level of budgetary provision of municipal districts (urban districts) is characterized by:

1. Leveling the level of budgetary security of municipal districts (urban districts) is carried out by providing subsidies from regional funds for financial support of municipal districts (urban districts).

Regional funds for financial support of municipal districts (urban districts) are formed and subsidies from them are provided in the manner prescribed by the law of the constituent entity of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation, in order to equalize, based on the level of budgetary security of municipal districts (urban districts), the financial capabilities of bodies local self-government to exercise their powers to address issues of local importance.

Subsidies from regional funds for financial support of municipal districts (urban districts) are distributed based on the level of budgetary security of municipal districts (urban districts) in accordance with Part 2 of Article 61 No. 131-FZ, as well as based on the number of residents of municipal districts (urban districts) in accordance with with part 3 of article 61 No. 131-FZ.

2. Subsidies from regional funds for financial support of municipal districts (urban districts) shall be distributed among municipal districts (urban districts) of a subject of the Russian Federation in which the level of estimated budgetary security of the budget of the municipal district (budget of the urban district) does not exceed the level of estimated budgetary security of municipal districts (urban districts) defined as a criterion for providing the said subsidies to the budgets of municipal districts (urban districts) in accordance with the methodology approved by the law of the constituent entity of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation.

General requirements for the procedure for determining the level of estimated budgetary security of municipal districts (budgets of urban districts) and the methodology for distributing subsidies from regional funds for financial support of municipal districts (urban districts) are established by the Budget Code of the Russian Federation.

When determining the level of estimated budgetary security of municipal districts (budgets of urban districts), the use of indicators of actual income and expenditure for the reporting period or indicators of income and expenditure projected for the planned period of individual municipal districts (urban districts) is not allowed.

The distribution of subsidies from regional funds for financial support of municipal districts (urban districts) is approved by the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year.

3. In the cases and in the manner established by the Budget Code of the Russian Federation, part of subsidies from the regional fund for financial support of municipal districts (urban districts) may be provided to each municipal district (urban district) of a constituent entity of the Russian Federation per inhabitant, with the exception of municipal districts (urban districts) specified in part 4 of article 61 No. 131-FZ.

In the cases and in the manner established by the Budget Code of the Russian Federation, the law of a constituent entity of the Russian Federation may establish a different procedure for calculating the specified part of subsidies for a municipal district and for an urban district provided from the regional fund for financial support of municipal districts (urban districts) per inhabitant of a municipal district ( city district).

These subsidies may be fully or partially replaced by additional norms for deductions from federal and regional taxes and fees to the budgets of municipal districts (urban districts). The procedure for calculating these ratios is established by the law of the subject of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation.

The distribution of subsidies from regional funds for financial support of municipal districts (urban districts) and (or) additional standards replacing these subsidies for deductions from federal and regional taxes and fees to the budgets of municipal districts (urban districts) are approved by the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year.

4. In the event that the level of budgetary security of a municipal district (urban district) before equalizing the level of budgetary security of municipal districts (urban districts) in the reporting financial year per capita was two or more times higher than the average level for this constituent entity of the Russian Federation, the law of a constituent entity of the Russian Federation on the budget of a constituent entity of the Russian Federation for the next financial year, subventions may be transferred from the budget of a given municipal district (urban district) to the regional fund for financial support of municipal districts (urban districts) or if the municipal formation fails to comply with the requirements of the said law of the constituent entity of the Russian Federation on the transfer subventions Centralization of part of the income from local taxes and fees and (or) reduction for a given municipal district (city district) of the standards for deductions from federal and regional taxes and fees to a level that ensures the receipt of funds in the district regional fund for financial support of municipal districts (urban districts) in the amount of the indicated subventions.

The procedure for calculating the level of budgetary security of municipal districts (urban districts) in the reporting financial year, determining the amount of these subventions and centralizing part of the income from local taxes and fees and (or) reducing the norms for deductions from federal taxes and fees is established by the law of the constituent entity of the Russian Federation in accordance with the requirements No. 131 of the Federal Law and the Budget Code of the Russian Federation.

The amount of the subvention provided for by this part for a particular municipal district (city district) may not exceed 50 percent of the difference between the total budget revenues of the municipal district (city district) taken into account when calculating the level of budgetary provision of the municipal district (city district) in the reporting financial year, and two times the average for the subject of the Russian Federation, the level of budgetary provision of municipal districts (urban districts).

The local budget has revenue and expenditure parts.

In the Budget Code of the Russian Federation, municipal budget revenues are divided into own and regulatory (Art. 60), tax and non-tax (Art. 61, 62).

Budget revenues include:

· tax revenues assigned to the relevant budgets by the legislation of the Russian Federation;

means of self-taxation of citizens;

· non-tax revenues provided for in paragraphs 2-5 of paragraph 4 of Art. 41 of the RF BC, as well as other non-tax revenues;

· gratuitous transfers (Article 45 of the RF BC).

Regulating budget revenues are federal and regional taxes and other payments for which deductions (as a percentage) to local budgets for the next financial year, as well as on a long-term basis (for at least 3 years) are established. different types such income.

The tax revenues of the budgets of municipalities are:

· own income from local taxes and fees, determined by the tax legislation of the Russian Federation;

· deductions from federal and regional regulatory taxes and fees transferred to the local budgets of the Russian Federation and the subject of the Russian Federation in the manner prescribed by Art. 58 and 63 of the RF BC;

· government duty, with the exception of credited in accordance with Art. 50 of the RF BC to federal budget revenues, - according to the standard of 100% at the location credit institution that accepted the payment.

Local taxes and fees include taxes and fees established in accordance with federal laws of the Russian Federation.

According to Art. 15 part one Tax Code RF local taxes include land tax and personal property tax.

According to Article 13 of the first part of the Tax Code of the Russian Federation, federal taxes and fees include:

3) Personal Income Tax

4) Single social tax

5) Corporate income tax

6) Mineral extraction tax

7) water tax

8) Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources

9) State duty.

According to Article 14 of the first part of the Tax Code of the Russian Federation, regional taxes include: corporate property tax, tax on gambling business and transport tax.

According to Art. 55 of the Federal Law N 131-FZ "On the General Principles of the Organization of Local Self-Government in the Russian Federation":

Local budget revenues include:

1) means of self-taxation of citizens in accordance with Article 56 N131-FZ:

1. The means of self-taxation of citizens are understood as one-time payments of citizens made to resolve specific issues of local importance. The amount of payments in the procedure of self-taxation of citizens is established in absolute terms equal for all residents of the municipality, with the exception of certain categories of citizens, the number of which cannot exceed 30 percent of the total number of residents of the municipality and for which the amount of payments can be reduced.

2. The issues of introduction and use of one-time payments of citizens specified in Part 1 of Article 55 are resolved at a local referendum (gathering of citizens).

2) income from local taxes and fees in accordance with Article 57 N131-FZ:

1. The list of local taxes and fees and the powers of local self-government bodies to establish, change and cancel them are established by the legislation of the Russian Federation on taxes and fees.

2. Local self-government bodies of an urban district have the authority to establish, change and abolish local taxes and fees established by the legislation of the Russian Federation on taxes and fees for local self-government bodies of settlements and municipal districts.

3. Income from local taxes and fees shall be credited to the budgets of municipalities at tax rates established by decisions of representative bodies of local self-government in accordance with the legislation of the Russian Federation on taxes and fees, as well as at the rate of deductions in accordance with Part 4 of Article 57, except for cases established by Part 5 of Article 60 and Part 4 of Article 61 of Federal Law N131-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation".

4. The budgets of the settlements that are part of the municipal district, in accordance with the standards of deductions, uniform for all these settlements, established by the regulatory legal acts of the representative body of the municipal district, may include income from local taxes and fees subject to crediting in accordance with the legislation of the Russian Federation on taxes and fees to the budgets of municipal districts.

3) income from regional taxes and fees in accordance with Article 58 N131-FZ:

1. Revenues from regional taxes and fees are credited to local budgets at tax rates established by the laws of the constituent entities of the Russian Federation in accordance with the legislation of the Russian Federation on taxes and fees, as well as at the rate of deductions in accordance with Parts 2 and 3 of Article 58, Part 2 of Article 60 and part 3 of article 61 N131-FZ, with the exception of cases established by part 5 of article 60 and part 4 of article 61 of the Federal Law N131-FZ "On the general principles of organizing local self-government in the Russian Federation".

2. To local budgets in accordance with the standards for deductions that are uniform for all settlements or municipal districts of a given subject of the Russian Federation, statutory of a constituent entity of the Russian Federation, income from certain types of regional taxes and fees may be credited, subject to crediting in accordance with the legislation of the Russian Federation on taxes and fees to the budget of a constituent entity of the Russian Federation.

The establishment of these standards by the law of the subject of the Russian Federation on the budget of the subject of the Russian Federation for the next financial year or by another law of the subject of the Russian Federation for a limited period is not allowed.

3. The budgets of the settlements that are part of the municipal district, in accordance with the deduction standards uniform for all these settlements, established by the decisions of the representative body of the municipal district, may include income from regional taxes and fees, subject to transfer in accordance with the law of the subject of the Russian Federation to the budgets municipal areas.

The establishment of these standards by a decision of the representative body of the municipal district on the budget of the municipal district for the next financial year or by another decision for a limited period is not allowed.

4. Revenues from regional taxes and fees are credited to the budgets of urban districts at tax rates and (or) deduction standards established by the laws of the constituent entities of the Russian Federation in accordance with the legislation of the Russian Federation on taxes and fees for crediting income from the corresponding regional tax (fee) to budgets settlements and established by the laws of the constituent entities of the Russian Federation in accordance with the legislation of the Russian Federation on taxes and fees for crediting income from the relevant regional tax (fee) to the budgets of municipal districts, with the exception of the case established by Part 4 of Article 61 of Federal Law N131-FZ "On General Principles organizations of local self-government in the Russian Federation".

4) income from federal taxes and fees in accordance with Article 59 of Federal Law No. 131:

1. Revenues from federal taxes and fees are credited to local budgets according to the rates of deductions in accordance with Parts 2-4 of Article 59, Part 2 of Article 60 and Part 3 of Article 61 of Federal Law No. 131 and (or) at tax rates established by the legislation of the Russian Federation on taxes and fees, with the exception of cases established by Part 5 of Article 60 and Part 4 of Article 61 of Federal Law N131-FZ "On the General Principles of Organizing Local Self-Government in the Russian Federation".

2. The Budget Code of the Russian Federation and (or) the legislation of the Russian Federation on taxes and fees establishes uniform tax rates for all settlements or municipal districts and (or) deduction standards for crediting income from a certain type federal tax(collection) to the relevant local budgets.

3. Local budgets, in accordance with the standards of deductions, uniform for all settlements or municipal districts of a given subject of the Russian Federation, established by the law of a subject of the Russian Federation, may receive income from federal taxes and fees to be credited to the budget of a subject of the Russian Federation in accordance with the Budget Code of the Russian Federation. Federation and (or) the legislation of the Russian Federation on taxes and fees.

The establishment of these standards by the law of the subject of the Russian Federation on the budget of the subject of the Russian Federation for the next financial year and (or) by another law of the subject of the Russian Federation for a limited period is not allowed.

4. The budgets of settlements that are part of a municipal district, in accordance with the standards of deductions that are uniform for all these settlements, established by decisions of the representative body of the municipal district, may include income from federal taxes and fees to be credited to the budgets of municipal districts in accordance with the Budget Code Russian Federation, the legislation of the Russian Federation on taxes and fees and (or) the law of the subject of the Russian Federation.

5. Income from federal taxes and fees shall be credited to the budgets of urban districts at tax rates and (or) deduction standards established by the legislation of the Russian Federation on taxes and fees for crediting income from the corresponding federal tax (fee) to the budgets of settlements and established by the legislation of the Russian Federation on taxes and fees for crediting income from the relevant federal tax (fee) to the budgets of municipal districts, with the exception of the case established by Part 4 of Article 61 of Federal Law N131-FZ "On the General Principles of Organizing Local Self-Government in the Russian Federation".

5) gratuitous transfers from budgets of other levels, including subsidies for equalizing the budgetary provision of municipalities, provided in accordance with Articles 60 and 61 of Federal Law No. 131, other financial assistance from budgets of other levels, provided in accordance with Article 62 of Federal Law No. 131 , and other gratuitous transfers;

6) income from property in municipal ownership;

7) part of the profits of municipal enterprises remaining after paying taxes and fees and making other obligatory payments, in the amounts established by the regulatory legal acts of the representative bodies of the municipality, and part of the income from the provision of paid services by local governments and municipal institutions, remaining after the payment of taxes and fees;

8) fines, the establishment of which, in accordance with federal law, falls within the competence of local governments;

9) voluntary donations;

10) other receipts in accordance with federal laws, laws of constituent entities of the Russian Federation and decisions of local governments.

The composition of own revenues of the budgets of municipal districts, in which the formation of representative bodies of municipal districts is carried out in accordance with paragraph 1 of part 4 of article 35 No. 131-FZ, includes subventions provided from the budgets of settlements that are part of the municipal district for resolving issues of local importance nature, established by paragraphs 5, 6, 12 - 14 and 16 of part 1 of article 15 of the Federal Law No. 131-FZ "On the general principles of organizing local self-government in the Russian Federation".

The amount of these subventions is determined by the representative body of local self-government of the municipal district according to a single standard for all settlements that are part of this municipal district, per inhabitant or consumer budgetary services the respective settlement.

Grants- these are funds provided to local budgets from the federal budget and the budgets of the constituent entities of the Federation on a gratuitous and irrevocable basis in order to cover current expenses. Grants do not have a special purpose and can be used at the discretion of local governments.

Subventions- these are funds allocated from the federal budget, the budget of the constituent entity of the Russian Federation on a gratuitous and irrevocable basis for the implementation of certain targeted expenditures. These funds are provided for the implementation of programs that ensure the socio-economic development of the respective territories, to eliminate the consequences natural Disasters etc.

The composition of own revenues of local budgets can be changed by federal law No. 131 only in the event of a change in the list of issues of local importance established by Articles 14-16 of Federal Law No. 131 and (or) a change in the system of taxes and fees of the Russian Federation.

Federal Law No. 131, which provides for a change in the composition of local budgets' own revenues, enters into force from the beginning of the next financial year, but not earlier than three months after its adoption.

Subventions provided for the exercise by local governments of certain state powers transferred to them by federal laws and laws of the constituent entities of the Russian Federation, in accordance with Article 63 of Federal Law No. 131-FZ "On the General Principles of Organizing Local Self-Government in the Russian Federation"

Accounting for operations on the distribution of income from taxes and fees in accordance with the deduction standards established in accordance with Articles 57 - 61 No. 131 of the Federal Law is carried out in the manner established by the Budget Code of the Russian Federation.

The provision of subventions to local budgets for the implementation by local governments of certain state powers is regulated by Art. 63 No. 131-FZ:

1. Overall size subventions provided from the federal budget and the budget of the subject of the Russian Federation to local budgets for the implementation by local governments of certain state powers transferred to them, is determined by the federal law on federal budget for the next financial year and the law of the subject of the Russian Federation on the budget of the subject of the Russian Federation for the next financial year separately for each of the specified state powers.

2. Subventions for the exercise by local self-government bodies of certain state powers transferred to them are provided to local budgets from the regional compensation fund created as part of the budget of a subject of the Russian Federation. The specified fund is formed at the expense of:

1) Subventions from the federal compensation fund for the exercise by local governments of certain state powers transferred to them by federal laws;

2) Subventions of other incomes of the budget of a constituent entity of the Russian Federation in the amount necessary for the exercise by local governments of certain state powers transferred to them by the laws of the constituent entities of the Russian Federation.

3) Subventions from the regional compensation fund are distributed among all municipalities of the constituent entity of the Russian Federation, the local governments of which exercise certain state powers transferred to them, in proportion to the population (certain population groups) or consumers of the relevant budgetary services of the municipality, taking into account objective conditions affecting the cost these budgetary services (the amount of payments), and are approved by the law of the subject of the Russian Federation on the budget of the subject of the Russian Federation for the next financial year for each municipality and type of subvention.

The formation, distribution, transfer and accounting of subventions provided from the regional compensation fund are carried out in the manner established by the Budget Code of the Russian Federation.

4) Subventions provided from the federal compensation fund for the exercise of certain state powers transferred to local governments by federal laws are distributed among all constituent entities of the Russian Federation in the manner established by the Budget Code of the Russian Federation, in proportion to the population (certain population groups) or consumers of the relevant budgetary services subject of the Russian Federation, taking into account the objective conditions affecting the cost of these budgetary services (the amount of payments), and are approved by the federal law on the federal budget for the next financial year for each subject of the Russian Federation and type of subvention.

The Budget Code distinguishes two groups of expenditures from the budgets of municipalities:

· expenses jointly financed from the budget of the Russian Federation, the budgets of the subjects of the Russian Federation and the budgets of municipalities (Article 85);

· expenses financed exclusively from local budgets (art. 87).

It should be noted that the expenditures of local budgets are also divided into expenditures included in the current budget and the development budget (capital expenditures).

The development budget is formed at the expense of appropriations for financing investment and innovation activities, as well as costs associated with reproduction, costs that increase or create property owned by municipalities, and other budget costs included in capital expenditures in accordance with economic classification expenditures of the budgets of the Russian Federation. All other expenses not included in the development budget are included in the current budget.

According to Art. 53 "Expenses of local budgets" of the Federal Law No. 131-FZ "On the general principles of organizing local self-government in the Russian Federation":

1. Expenditures of local budgets shall be carried out in the forms provided for by the Budget Code of the Russian Federation.

Local self-government bodies maintain registers of expenditure obligations of municipalities in accordance with the requirements of the Budget Code of the Russian Federation in the manner established by the decision of the representative body of the municipality.

2. Bodies of local self-government independently determine the size and terms of remuneration of deputies, members of elected bodies of local self-government, elected officials of local self-government exercising their powers on a permanent basis, municipal employees, employees of municipal enterprises and institutions, establish municipal minimum social standards and other standards expenditures of local budgets for solving issues of local importance.

In municipalities, the level of estimated budgetary security of which, determined in accordance with Articles 60 and 61 No. 131 of the Federal Law, is the basis for the provision of subsidies in order to equalize the budgetary security of the municipality, the amount of remuneration of deputies, members of elected bodies of local self-government, elected officials local self-government, exercising their powers on a permanent basis, municipal employees, employees of municipal enterprises and institutions is determined in accordance with the maximum standards established by the law of the subject of the Russian Federation.

3. Expenditures from the budgets of municipal districts to equalize the budgetary provision of settlements are carried out in accordance with Parts 3 and 4 of Article 60 No. 131 of the Federal Law.

4. Budget expenditures of municipal districts, in which the formation of representative bodies of municipal districts is carried out in accordance with paragraph 1 of part 4 of article 35 No. 131 of the Federal Law, for resolving issues of local importance of an intermunicipal nature, established by paragraphs 5, 6, 12 - 14 and 16 of part 1 Article 15 No. 131 of the Federal Law are carried out within the limits and at the expense of subventions provided from the budgets of settlements that are part of the municipal district, in the manner prescribed by Part 2 of Article 55 No. 131 of the Federal Law.

5. The procedure for spending local budgets on the exercise of individual state powers transferred to local self-government bodies by federal laws and laws of the constituent entities of the Russian Federation is established by federal state authorities and state authorities of the constituent entities of the Russian Federation, respectively.

In the cases and in the manner provided for by these laws and other regulatory legal acts of the Russian Federation and the constituent entities of the Russian Federation adopted in accordance with them, the implementation of local budget expenditures for the exercise by local governments of certain state powers transferred to them by federal laws and laws of the constituent entities of the Russian Federation may be regulated normative legal acts of local governments.

6. The implementation of local budget expenditures to finance the powers of federal state authorities, state authorities of the constituent entities of the Russian Federation is not allowed, with the exception of cases established by federal laws, laws of the constituent entities of the Russian Federation.

CONCLUSION

Considering the foregoing, we can conclude that there are problems in the formation of the independence of local self-government in the Russian Federation. There is a need to radically change the concept of budgetary regulation, which should be based on the principle of differentiation budgetary powers. Each level of government must know what it is responsible for and what it can and should spend money on. The solution to the problem of creating normal financial foundations for local self-government should be based not on the redistribution of budget revenues between the levels of the budget system, but on the differentiation of revenues in accordance with the objective powers that each body has.

It is in this direction that serious work is needed to create a well-functioning mechanism for providing local governments with appropriate financial resources. As part of the implementation of this approach, it is necessary to determine these powers, the mechanism and procedure for their transfer to the level of local government, to secure the necessary sources of funding, to ensure their transfer for the implementation of the delegated powers by local governments.

Today, municipalities are redistributing funds through the federal and regional budgets. It is necessary that these funds be included in local budgets at the stage of their formation, i.e. to do without their mass removal. Need to optimize financial flows between levels of government to eliminate cross-funding.

At the local level, the heads of municipalities themselves must draw up current socio-economic forecasts with the definition of growth points based on existing taxpayers, and develop a program for the long-term development of the territory of the municipality. Such programs will improve investment attractiveness a specific territory, as well as to pursue an effective policy for the development of the socio-economic potential of the municipality, regulating the tax burden for local producers. In addition, local authorities need to independently develop the economic potential of the territory, creating profitable municipal enterprises, and for the implementation major projects join forces with neighboring municipalities.

Thus, it is necessary to solve the problems of the formation and active development of local self-government in the Russian Federation at different levels and in different directions. But there is one requirement for the successful development of local self-government - it is a comprehensive solution to the existing problems. Although all these problems are interrelated, solving only one problem will not solve all the others. This should be understood by all parties, both representatives of state bodies and municipalities in particular.

Bibliography:

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