Introduction

IN modern conditions Russia's transition to democracy, market principles organization of society and the state, the question of choosing the most effective forms of self-organization and self-government of the local population for our country is becoming more acute than ever. Its present and future largely depend on the correct choice of these forms, since it is in the depths of local government, directly based on the initiative and activity of citizens in solving socio-economic, political, demographic, environmental problems, lies the potential that can ensure the elimination of many crisis phenomena in the life of Russian society, as well as give it additional incentives for development.

In turn, local self-government itself can become a truly effective tool for resolving local problems only if it has strong economic foundations for its functioning. The latter serve material support of all projects implemented at the municipal level, and therefore bear a double burden, being both a means of improving the quality of life of the population of municipalities and a source of increasing the efficiency of the municipal economy.

Unfortunately, on this moment in Russia, the economic foundations of local self-government have not yet received proper development, which is reflected in the extreme limitations of municipal tax base, the predominantly costly nature of municipal property, the predominance of regulatory revenue sources in the structure of local budgets, etc. On the general principles of organizing local self-government in Russian Federation: Federal Law of October 6, 2003 No. 131-FZ // Collection of legislation of the Russian Federation. 2003. No. 40.

The object of the work is the economic foundations of local government.

The subject of the work is municipal property as the economic basis of local government.

The purpose of the work is to analyze the economic foundations of local government.

To achieve this goal, it is necessary to solve the following tasks:

1. Consider the concept and structure of the economic foundations of local self-government

2. Study the legal regulation of municipal property

3. Explore the objects of municipal property of the settlement.

Economic foundations of local self-government: concept and structure

The financial and economic foundations of local self-government are 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 finance in the interests of the population of municipalities.

Local government bodies carry out activities for the systematic and targeted education, distribution and use of monetary funds(financial resources) of municipalities, primarily in legal form; they can adopt normative legal acts regulating financial activities within the relevant territories.

General beginnings financial activities local government bodies are regulated at the level of the Constitution of the Russian Federation, which establishes the basic principles of the organization and activities of society and the state and has a significant impact on the development of Russian legislation. In general, legal regulation of the financial activities of local governments is carried out at the level of the Russian Federation, its constituent entities and municipalities.

Analysis of the provisions of regulatory legal acts of local governments in financial sector allows us to divide them into two groups:

General, regulating principles of organizational and financial activities of municipal authorities (charters of municipalities, regulations on the structure of financial bodies of local self-government);

Special regulating legal relations in the budgetary and tax sphere (regulations on local budgets; decrees, provisions and decisions relating to local taxation issues, etc.).

In their rule-making activities, municipal authorities are obliged to be guided by the Constitution of the Russian Federation, federal laws, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, regulations of federal executive authorities and the legislation of the corresponding subject of the Federation, which to some extent limits their independence.

Financial and economic foundations, ensuring the economic independence of local self-government, serve, first of all, to meet the needs of the population of municipalities and 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 position in the country as a whole. But it should be taken into account that the financial and economic independence of municipalities is largely determined by the state of the economy of our society and its finances.

The European Charter of Local Self-Government states:

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

b) financial resources local government bodies must be proportionate to 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 set within the limits determined by law;

G) financial systems, on which the funds of local authorities are based, must be sufficiently varied and flexible to follow, as far as possible, the changes in costs arising in the exercise of the competence of local authorities;

e) the protection of financially weaker local governments requires the introduction of financial equalization procedures or equivalent measures designed to correct the results of the uneven distribution of potential sources of funding for local authorities and the costs they bear. Such procedures or measures should not limit the freedom of choice of local governments within the limits of their competence.

These provisions of the European Charter on 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, reflected in the legislation of a given country.

The economic basis of local self-government consists of municipally owned property, local budget funds, as well as property rights municipalities. In a broad sense, this basis is the local economy as a whole, including the activities of economic entities that are not municipally owned. Local self-government also relies on economic support from the state.

The decision on the procedure for the formation of municipal property is made at the federal level, and the transfer of this property is carried out by the Government of the Russian Federation and the executive authorities of the constituent entities of the Russian Federation.

The main document according to which the division of property into state and municipal took place was Resolution of the Supreme Council of the Russian Federation of December 27, 1991 No. 3020-1 “On the division of state property in the Russian Federation into federal property, state property republics within the Russian Federation, territories, regions, autonomous regions, autonomous districts, cities federal significance Moscow and St. Petersburg and municipal property."

Municipal property is recognized and protected by the state on an equal basis with other forms of property. It is a type of public property along with state property.

Municipal entities may own property intended, firstly, to resolve issues local significance; secondly, to implement certain state powers transferred to local self-government bodies; thirdly, to ensure the activities of bodies, local government officials, municipal employees, employees of municipal enterprises and institutions. In case of municipality ownership rights to property not intended for the above purposes, such property is subject to repurposing (changing the intended purpose of the property) or alienation. The procedure and terms for the alienation of such property are established by federal law.

The Law of October 6, 2003 establishes in general view list of property objects of settlements, municipal districts, urban districts.

Contents of the right of municipal property in accordance with Art. 209 of the Civil Code of the Russian Federation constitutes the powers of ownership, use, and disposal of municipal property. However, the owner is a subject who not only owns, uses, disposes of certain property, but does so at his own discretion and in his own interest7 Tolstoy Yu.K. To the doctrine of property rights // Jurisprudence. - 1992. - No. 1. - P. 21.. You can own, use, even dispose of certain property, but not at your own discretion, not in your own interest, but on behalf of the owner.

Municipal property relations are subject to general rules civil legislation. So, paragraph 1 of Art. 215 of the Civil Code of the Russian Federation defines municipal formations as the primary subject of the law of municipal property, and therefore local communities of residents, whose legal personality is personified by municipal formations8 Kamalov O.A. Civil legal personality of municipalities. Author's abstract. dis... cand. legal Sci. - Ekaterinburg, 2001. - P. 27.. The local population in the sphere of municipal property relations acts as the primary owner. Local governments can be defined as public owners, i.e. as bodies that not only exercise powers on behalf of the primary owner, but also formulate his interests, identify their volitional discretion with the discretion of the population.

Local government bodies exercise the powers of the owner in relation to municipal property within the framework of their competence. Representative bodies of local self-government establish the procedure for managing and disposing of municipal property, and executive bodies of local self-government, based on a given regulatory program, directly own, use, and dispose of this property.

While regulating the activities of economic and other entities on the territory of their municipalities, regardless of their forms of ownership, local government bodies do not have the right to establish restrictions economic activity enterprises, organizations, except for cases provided for by federal legislation and the laws of a constituent entity of the Russian Federation. On issues that are not within the competence of local self-government bodies, their relations with enterprises, institutions, organizations that are not municipally owned, as well as with individuals, are built on the basis of contracts.

Municipal property is one of the mandatory conditions for the existence of local self-government, but its absence is not grounds for the abolition of a municipal entity9 Municipal law: Textbook for Universities / Ed. ON THE. Ignatyuk, A.A. Zamotaeva, A.V. Pavlushkina. - M., 2005. - P. 85..

Local budget - a form of formation and expenditure of the fund Money, intended to financially support the tasks and functions of local government. Each municipality has its own local budget. The budget of the municipal district and the set of budgets of the settlements that are part of the municipal district are consolidated budget municipal district - a set of budgets of all levels budget system in the relevant territory. As an integral part of settlement budgets, estimates of income and expenses of individual settlements that are not settlements. The procedure for the development, approval and execution of these estimates is determined independently by the local government bodies of the relevant settlements.

Local governments ensure the balance of local budgets, compliance established requirements to the regulation of budgetary relations, the size of the local budget deficit, the level, composition municipal debt, fulfillment of budgetary and debt obligations of municipalities.

Formation, approval, execution of the local budget and control over its implementation are carried out by local government bodies independently in compliance with legal requirements. Local government bodies, in the manner 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 government bodies and (or) government bodies of constituent entities of the Russian Federation.

Local budgets separately provide for revenues allocated for the exercise of powers of local governments to resolve issues of local importance, subventions for the exercise of certain state powers, and expenses of local budgets carried out at the expense of these revenues and subventions.

Budget expenditures - funds allocated for financial support tasks and functions of local government in the forms provided for by the Budget Code of the Russian Federation. Local governments maintain registers expenditure obligations 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.

The municipal order for the supply of goods, performance of work and provision of services is paid for from the local budget. The placement of the specified municipal order is carried out on a competitive basis, with the exception of cases when the placement of a municipal order is carried out by requesting price quotes for goods, works and services, or cases of procurement of goods, works and services from a single contractor.

The procedure for the formation, placement, execution and control over the execution of a municipal order is established by the charter of the municipal formation and regulatory legal acts of local government bodies in accordance with federal laws and other regulatory legal acts of the Russian Federation.

Local budget revenues are understood as funds received free of charge and irrevocably at the disposal of local governments.

The composition of local budgets' own revenues can be changed by federal law only if the list of issues of local importance is changed and (or) the system of taxes and fees of the Russian Federation is changed.

Means of self-taxation of citizens. These funds are understood as one-time payments from citizens made to resolve specific issues of local importance. The amount of payments in the order of self-taxation of citizens is set in absolute value equal for all residents of the municipality, with the exception of individual categories citizens, whose number cannot exceed 30% of the total number of residents of the municipality and for whom the amount of payments may be reduced. Issues regarding the introduction and use of these one-time payments are resolved at a local referendum (gathering of citizens).

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

Execution of the local budget, its cash service is carried out in accordance with the Book Code of the Russian Federation. The head of the financial body of the local administration is appointed to the position from among the persons who meet the qualification requirements established by the Government of the Russian Federation. Territorial bodies of the federal executive body for taxes and fees keep records of taxpayers for each municipal entity and provide the financial body of the local administration with information on the accrual and payment of taxes and fees subject to credit to the budget of the municipal entity, in accordance with the legislation of the Russian Federation on taxes and fees in in accordance with the procedure established by the Government of the Russian Federation.

The municipal budget process is the activity of representative and executive authorities of local self-government and other entities regulated by the legislation of the Russian Federation, constituent entities of the Federation, acts of municipal entities in the preparation, consideration, approval and execution of budgets of municipal entities, as well as in monitoring their implementation. Part of the budget process is budget regulation, which is the redistribution of financial resources between budgets of different levels.

The budget process in municipalities is generally divided into four stages:

drafting a budget;

review and approval of the budget;

budget execution;

budget execution report.

The local budget is drawn up for one fiscal year, which corresponds calendar year and lasts from January 1 to December 31. Drawing up a draft budget is the responsibility of the municipal administration. The administration carries out this work under the leadership of the head of the municipality (head of administration). Direct preparation of the draft budget for the next financial year is carried out by financial authority executing the municipal budget.

Budgeting is based on: the budget message of the President of the Russian Federation; budget message of the head of a constituent entity of the Russian Federation; forecast of socio-economic development of the territory of the municipality for the next financial year; main directions of budgetary and tax policy on the territory of the municipality for the next financial year; forecast of the consolidated financial balance across the territory of the municipality for the next financial year; development plan for the municipal sector of the economy for the next financial year.

The forecast for the socio-economic development of the territory is developed by the administration based on data on the socio-economic development of the territory for the last reporting period, forecast of socio-economic development of the territory until the end of the base year and trends in economic development and social sphere for the planned financial year before July 1 of the base year.

The main directions of the budget and tax policy of the municipal territory are developed by the administration before July 1 of the current year

The head of the municipality (head of administration) decides to begin work on drawing up a draft budget no later than six months before the start of the next financial year.

The local administration, the financial body executing the local budget, finalizes and sends to the head of the municipality (head of administration) a draft budget for submission to the representative body of the municipality. The head of a municipal formation (head of administration), no later than a certain period of time (for example, no later than 30 days from the date of entry into force of 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) submits for consideration by the representative body a draft decision on the budget of the municipal formation for the next financial year. year.

Consideration and approval of the local budget is carried out by the representative body of the municipality in one or several readings. The representative body considers at its meeting a draft decision on the budget for the next financial year no later than 30 days from the date of its submission to the representative body by the head of the municipality (head of administration). The Duma of Yekaterinburg, for example, is considering the draft city budget in two readings 10 Municipal Law of Russia: Textbook / Ed. A.N. Kokotova, A.S. Salomatkina. - M., 2005. - P. 284..

In accordance with Part 1 of Art. 49 of the Federal Law of 2003 “On the General Principles of the Organization of Local Self-Government in the Russian Federation”, the economic basis of local self-government consists of municipally owned property, funds from local budgets, as well as property rights of municipalities.

The independence of self-government bodies should be based on an economic basis in the form of land and natural resources, municipal enterprises, and other local economic facilities that create sources local revenues. At the same time, reforming the local government system on the principles of self-organization and self-sufficiency involves active work to expand financing of the municipal economy and search for new sources of financial support economic programs municipalities.

Having your own economic basis enables municipalities to effectively use their property. The municipal budget should serve to strengthen the economic independence of the municipality, intensify its economic activities, allow for the development of infrastructure in the subordinate territory, and identify and use reserves of financial resources. And the category of property rights of municipalities, included in the concept of the economic basis of local self-government by the Federal Law of 2003, presupposes - within the framework of the law - their participation in economic turnover, the issue of securities, the attraction of state and other forms of ownership to solve the problems of local self-government.

The formation of the economic basis of local self-government is closely related to general economic transformations in the Russian Federation. At the initial stage of economic reforms, they normative base was very poor. Basically, for carrying out activities to introduce and develop market relations, the union and emerging new Russian legislation(Laws of the RSFSR dated December 24, 1990 “On property in the RSFSR”, dated December 25, 1990 “On enterprises and entrepreneurial activity", dated November 21, 1990, "On additional powers of local Councils of People's Deputies in the context of the transition to market relations", Resolution of the Supreme Council of the RSFSR dated December 27, 1991 "On the division of state property in the Russian Federation into federal property, state property of the republic within the Russian Federation, territories, regions, autonomous region, autonomous districts, the cities of Moscow and St. Petersburg and municipal property" etc.)

Further, more stable legal frameworks for regulation are being formed economic activity in the Russian Federation in general and in relation to local government. In this regard, special mention should be made of the Civil Code of the Russian Federation, the Federal Law of December 21, 2001 “On the Privatization of State and Municipal Property” (as amended on December 1, 2007). At the level of constituent entities of the Russian Federation, acts on the formation, management and disposal of municipal property and on supporting entrepreneurship have appeared. Of great importance was the adoption of the Tax Code of the Russian Federation and the Budget Code of the Russian Federation, and directly for local self-government - the Federal Law of 1995 "On the General Principles of the Organization of Local Self-Government in the Russian Federation" and the Federal Law of 1997 "On financial fundamentals local self-government in the Russian Federation." The 2003 Federal Law "On the General Principles of the Organization of Local Self-Government in the Russian Federation" takes into account the experience of previous regulation and creates legal basis improving the economic basis of local self-government in modern conditions.

§ 2. Municipal property (municipal property)

General provisions

Let us remind you that according to Part 2 of Art. 8 of the Constitution of the Russian Federation: “In the Russian Federation, equally private, state, municipal and other forms of property." This constitutional provision allows us to see that municipal property exists on an equal basis with both private and state and other forms of property.

As stated above, in accordance with Part 1 of Art. 49 of the Federal Law of 2003 “On the General Principles of the Organization of Local Self-Government in the Russian Federation”, municipally owned property is an integral part of the economic basis of local self-government. And part 2 tbsp. 49, in continuation of the above norm of the Constitution of the Russian Federation, states that municipal property is recognized and protected by the state on an equal basis with other forms of property.

The 2003 federal law uses two concepts - “municipal property” and “municipal property”. What is their ratio? When answering this question, two significant factors must be taken into account.

Firstly, based on the general conceptual apparatus Civil Code Russian Federation property is specific types of material (and spiritual - but in this case this is not so important) objects that may be owned in one way or another. The same property objects may be in different forms of ownership (although the legislator can establish the location of individual property only in a specific form of ownership). Based on this approach, municipal property should be considered the material content of municipal property.

Secondly, a situation is acceptable when the owner of some property transfers it for the use of a municipal entity permanently or for a period of time. certain period, however, does not waive its rights as an owner. A municipal entity, with the consent of the owner, can use the transferred objects in the same way as municipal property, without owning (by general rule), of course, the right to transfer them to other users and change the form of ownership. Thus, for the corresponding period, this property has a regime that is in many ways similar to municipal property.

The 2003 federal law says nothing about the possibility of the second situation. He included only municipally owned property in the economic basis of local self-government. And yet, property transferred by another owner for the use of a municipality (for example, from the state along with certain transferred state powers) can also play an important role in the economic components of local self-government.

The federal law distinguishes several types of municipal property objects depending on their intended purpose. This property is intended:

1) to resolve issues of local importance;

2) to exercise certain state powers delegated to local government bodies;

3) to ensure the activities of local government bodies and officials, municipal employees, employees of municipal enterprises and institutions in accordance with the regulatory legal acts of the representative body of the municipality;

4) to resolve issues the right to resolve which is granted to local governments by federal laws and which are not classified as issues of local importance.

At the same time, the 2003 Law does not divide municipal property by objects between its named categories. This means that any municipal property can be used for each of the named purposes. Of course, to some extent, municipal ones are more suitable for solving local issues. unitary enterprises, and to ensure the activities of local governments - offices, desks, computers, etc. But an enterprise also needs premises, office equipment, etc.

The 2003 law does not instruct state authorities of the constituent entities of the Russian Federation to delimit property between municipalities of different levels, but itself makes an attempt to do so. The law divides municipal property into two groups: property owned by settlements; property owned by municipal districts. As for the urban district, its municipal property, according to the Law, can include all types of property from both groups.

The list of objects contained in the Law for each level of municipal formations is not the “minimum necessary”, but the “maximum possible”. In Art. 50 of the Law provides quite long lists of objects that are in municipal ownership of settlements and municipal districts, respectively. But parts 2 and 3 of Art. 50, where this is done, begin with the words that settlements and districts “may be owned” and are followed by lists of objects. With this formulation, it becomes clear that these are lists of not obligatory, but possible objects, i.e. one municipality may have the entire set of objects listed in the Law, while another may not have something.

However, municipalities cannot own any other property if it does not fall into the list of objects named in the Law. According to Part 5 of Art. 50 such property cannot remain in the ownership of municipalities, even if it was acquired due to some circumstances. In cases where municipalities acquire ownership rights to property that is not intended for the implementation of certain transferred state powers, to ensure the activities of local government bodies and officials, municipal employees, employees of municipal enterprises and institutions, or that does not relate to the types of property listed in this article of the Law , the specified property is subject to repurposing (changing the intended purpose of the property) or alienation. The procedure and terms for the alienation of such property are established by federal law.

Property of rural and urban settlements

Rural and urban settlements may own (Part 2 of Article 50):

property intended for electricity, heat, gas and water supply to the population, drainage, supply of fuel to the population, for lighting the streets of populated areas;

car roads of local importance within the boundaries of populated areas, as well as property intended for servicing such roads;

housing stock social use to provide for low-income citizens living in the settlement and in need of improvement living conditions, residential premises under contract social hiring, as well as property necessary for the maintenance of municipal housing stock;

passenger transport and other property intended for transport services to the population within the boundaries of the settlement;

property intended to prevent and eliminate consequences emergency situations within the boundaries of the settlement;

objects, as well as fire-fighting equipment and equipment intended to provide primary fire extinguishing measures;

property of settlement libraries;

property intended for organizing leisure time and providing residents of the settlement with the services of cultural organizations;

objects cultural heritage(historical and cultural monuments) regardless of the category of their historical and cultural significance in accordance with the legislation of the Russian Federation;

property intended for the development of physical culture and mass sports on the territory of the settlement;

property intended for organizing the improvement and landscaping of the territory of the settlement, including for the arrangement of public places and places of mass recreation for the population;

property intended for the collection and removal of household waste and garbage;

property, including land intended for organizing funeral services and maintaining burial places;

property intended for the official publication (promulgation) of municipal legal acts, other official information;

land plots classified as municipal property of the settlement in accordance with federal laws;

ponds, flooded quarries on the territory of the settlement;

property intended for the creation, development and protection of medical and recreational areas and resorts of local importance on the territory of the settlement;

property intended for organizing the protection of the population and territory of the settlement from natural and man-made emergencies;

property intended for the development of small and medium-sized businesses in the settlement, including the formation and development of infrastructure to support small and medium-sized businesses.

Changes and additions have been made to the above list of property in rural and urban settlements.

For example, in 2004, the list included property intended for the creation, development and protection of medical and recreational areas and resorts of local importance on the territory of the settlement; in 2005 - property intended to organize the protection of the population and territory of the settlement from natural and man-made emergencies; ensuring the safety of people on water bodies, protecting their life and health; in 2007 - property intended for the development of small and medium-sized businesses in the settlement, including the formation and development of infrastructure to support small and medium-sized businesses.

In 2005, the property of the libraries was justifiably assigned to the settlement. In addition, in 2005, the Law introduced the wording “cultural heritage objects (historical and cultural monuments) regardless of the category of their historical and cultural significance in accordance with the legislation of the Russian Federation.”

The wording related to the content of the issue of local importance was clarified. For example, in the initial edition, the property of settlements included “property intended for the development of mass physical culture and sports on the territory of the settlement.” In 2005, the word "massive" was classified as a sport. Initially, the property of settlements included “separate water bodies on the territory of the settlement.” In 2006, this somewhat vague wording was replaced by “ponds, irrigated quarries on the territory of the settlement.”

Some things were confiscated from the property of the settlements. So, at first it included “forests located within the boundaries of settlements.” In 2006, this provision was removed from the Law.

Property of municipal districts

According to Part 3 of Art. 50 of the Federal Law of 2003 "On the General Principles of the Organization of Local Self-Government in the Russian Federation" the following may be owned by municipal districts:

property intended for electricity and gas supply to settlements within the boundaries of the municipal district;

highways of local importance outside the boundaries of populated areas within the boundaries of the settlement, as well as property intended for servicing such highways;

passenger transport and other property intended for transport services for the population between settlements in the territory of the municipal district;

property intended to prevent and eliminate the consequences of emergency situations in the territory of the municipal district;

property intended for organizing the protection of public order in the territory of a municipal district by the municipal police;

property intended to provide public and free pre-school, primary general, basic general, secondary (full) general education, as well as providing additional education and organizing recreation for children during the holidays;

property intended for the provision of emergency services on the territory of the municipal district medical care(except for sanitary and aviation), primary health care in outpatient clinics, inpatient clinics and hospitals, medical care for women during pregnancy, during and after childbirth;

property intended for disposal and processing of household and industrial waste;

archival funds, including the cadastre of land management and urban planning documentation, as well as property intended for storing these funds;

property, including land plots, intended for maintaining inter-settlement burial sites and organizing funeral services on the territory of the municipal district;

property of inter-settlement libraries;

land plots classified as municipal property of a municipal district in accordance with federal laws;

ponds, flooded quarries located on the territories of two or more settlements or on the inter-settlement territory of a municipal district;

property intended for the creation, development and protection of medical and recreational areas and resorts of local importance in the territory of the municipal district;

property intended to provide settlements included in the municipal district with leisure services and services of cultural organizations;

property intended for the development of physical culture and mass sports on the territory of the municipal district;

property intended for organizing the protection of the population and territory of the municipal district from natural and man-made emergencies;

property intended to ensure the safety of people on water bodies, protect their life and health;

objects of cultural heritage (historical and cultural monuments) regardless of the category of their historical and cultural significance in cases established by the legislation of the Russian Federation;

property intended to promote the development of small and medium-sized businesses in the territory of the municipal district, including the formation and development of infrastructure to support small and medium-sized businesses.

The composition of property in municipal districts also did not remain unchanged after the adoption of the 2003 Law.

Firstly, since 2004, new facilities have appeared here - property intended for the creation, development and protection of medical and recreational areas and resorts of local importance in the territory of the municipal district. Since 2005, the role of districts in cultural services to the population has been strengthened, and they have acquired “property intended to provide settlements included in the municipal district with leisure services and services of cultural organizations,” as well as “cultural heritage objects (monuments history and culture) regardless of the category of their historical and cultural significance in cases established by the legislation of the Russian Federation." It was considered advisable to develop physical education and sports not only in settlements, but also in regions. Therefore, they can now own “property intended for the development of physical culture and mass sports on the territory of the municipal district.” Like settlements, districts must deal with emergency situations and the safety of people, therefore they are given the right to own “property intended to organize the protection of the population and territory of the municipal district from emergencies of a natural and man-made nature”, “property intended to ensure the safety of people in water bodies, protecting their life and health." District property includes “property intended to promote the development of small and medium-sized businesses in the territory of the municipal district, including the formation and development of infrastructure to support small and medium-sized businesses.”

Secondly, clarified individual species owned property in connection with the new formulation of issues of local importance for municipal areas. In particular, previously these were public roads between populated areas, bridges and other transport engineering structures outside the boundaries of settlements within the boundaries of a municipal district, since November 2007 - highways of “local importance outside the boundaries of settlements within the boundaries of the settlement” (i.e., the property of the district is more specifically designated). In order to provide emergency medical care and primary health care, in 2006, in addition to outpatient clinics, inpatient clinics were also designated as property of the district.

According to the initial version of the Law of 2003, the property of the district was inter-settlement libraries and library collectors, according to the version of December 31, 2005 - the property of inter-settlement libraries. Instead of a somewhat general formulation that the property of the district includes “separate water bodies on the territory of the municipal district, located on the intersettlement territory of the municipal district,” the edition dated June 3, 2006 states: “ponds, watered quarries, located in the territories of two and more than settlements or on the inter-settlement territory of a municipal district,” thereby the district seems to be aiming at creating such artificial reservoirs.

Thirdly, certain types of property are excluded from the ownership of the district, since it has lost the corresponding issue of local significance. For example, since January 2007, the rule on classifying property intended for the organization and implementation of environmental control as the property of the district has become invalid.

Property of urban districts

In parts 2 and 3 of Art. 50 of the Federal Law of 2003 “On the General Principles of the Organization of Local Self-Government in the Russian Federation” names objects that are owned by settlements and municipal districts. And then in part 4 of Art. 50 states: “Urban districts may own all types of property listed in parts 2 and 3 of this article.”

Thus, since an urban district is close to an urban community, it can have the same types of properties as an urban community. At the same time, the urban district is in many respects equal in rights to the municipal district, so the district may own property that the Law classified as a municipal district.

The emergence, implementation and termination of the right of municipal property

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

Management of municipal property is within the competence of local government bodies, which, in accordance with the norms of civil legislation, exercise the rights of the owner in relation to property included in municipal property, acting on behalf of the municipality. In some cases, these rights are exercised directly by the population of the municipality.

Local self-government bodies are vested with the Federal Law of 2003 “On the General Principles of the Organization of Local Self-Government in the Russian Federation” (Part 2, Article 51) with the right to transfer municipal property for temporary or permanent use to individuals and legal entities, state authorities of the Russian Federation (state authorities of a constituent entity of the Russian Federation) and local governments of other municipalities, alienate, and make other transactions in accordance with federal laws. Local 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 the municipality.

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. Income from the privatization of municipal property goes in full to the local budget. The procedure for the relevant operations is determined in more detail by the Federal Law of December 21, 2001 “On the Privatization of State and Municipal Property” (as amended in 2007).

The management of local government bodies with municipal property allows them to either receive income from it or require expenses. Clause 1 of Art. 215 of the Civil Code of the Russian Federation declares urban, rural settlements and other municipalities to be subjects of municipal property rights. Based on this norm, the following conclusions can be drawn. Firstly, subjects of municipal property include various municipalities as a whole, and not their local governments. Secondly, municipal property is not a type of state property, since its subjects are not considered state entities. However, it refers to public rather than private property, since its subjects are municipalities - public legal entities.

On behalf of the relevant municipality, its powers, in accordance with its competence, can be exercised in accordance with clause 2 of Art. 215 and art. 125 of the Civil Code of the Russian Federation are local government bodies, but this does not make them the owners of the relevant property. Like state authorities, local governments act in property circulation as independent legal entities - municipal institutions that have an independent real right of operational management over the property assigned to them (Article 296 of the Civil Code of the Russian Federation). With part of this property - in cash - they will be responsible for their obligations * (141). When they exercise the powers of the owner - the municipality - they get the opportunity to dispose of the property of the municipality that makes up its treasury. And it is the property of the treasury, primarily the funds of the corresponding budget, that form the basis of the independent property liability of such a municipal (public) owner for its debts.

In the constituent entities of the Russian Federation, a set of legal acts was adopted that established state regulation of property relations at the regional level. These include laws: defining the procedure for the formation of municipal property, its management and disposal; regulating the procedure for transferring property of constituent entities of the Russian Federation to other forms of ownership (including through privatization); demarcating property, including municipal property, etc.

Since the entry into force of the Federal Law of 2003, all these acts require repeal, since the constituent entities of the Russian Federation have the right to regulate local self-government only on those issues that are directly specified in this Law, and the constituent entities are not granted the right to regulate issues of municipal property management.

According to the concept of the 2003 Law, the jurisdiction of representative bodies of municipalities includes “determining the procedure for managing and disposing of property in municipal ownership” (Article 35). This means that these authorities accept regulations on this issue based on the norms of the Constitution of the Russian Federation and federal laws, i.e. bypassing the level of constituent entities of the Russian Federation. As stated above, local governments have the right to dispose of municipal property, including acquisition, alienation, privatization, but within the framework established by federal law.

The law (Article 35) gave the representative bodies of municipalities the right to determine the procedure for making decisions on the creation, reorganization and liquidation of municipal enterprises and institutions, as well as the establishment of tariffs for the services of municipal enterprises and institutions. The relevant regulations further imply law enforcement actions: local governments can create municipal enterprises and institutions, participate in the creation business entities, including intermunicipal ones, necessary for the exercise of powers to resolve issues of local importance. Local government bodies determine the goals, conditions and procedures for the activities of municipal enterprises and institutions, approve their charters, appoint and dismiss the heads of these enterprises and institutions, and hear reports on their activities in the manner prescribed by the charter of the municipality. Local government bodies, on behalf of the municipality, are subsidiarily responsible for the obligations of municipal institutions and ensure their fulfillment in the manner established by federal law.

In general, federal legislation, mainly through the adoption of legal acts related to the civil law sphere, regulates property relations in detail. Municipalities in this area practically do not carry out their own legal regulation, although, as was said, federal legislation (both previous and new) not only does not prohibit, but directly instructs local governments to carry out such regulation.

When regulating property institutions in the civil legal sphere, it is possible only at the level of the Russian Federation, since in accordance with paragraph “o” of Art. 71 of the Constitution of the Russian Federation, civil legislation is classified within the scope of the exclusive jurisdiction of the Russian Federation. At the same time, at the local government level it is possible to adopt legal acts regulating the management of municipal property. This can have a direct impact on the formation of independent local self-government, since it will allow generating sources of income for local budgets, determining expenditure items, conducting municipal privatization, attracting investments for municipal property, and forming municipal unitary enterprises, which can also become a source of income for the municipality.

Issues of municipal property management

Systematic management of municipal property consists of four main methods: organizational and legal, organizational and economic, financial and accounting and analytical * (142).

The organizational and legal method consists in the publication by local government bodies and officials of legal acts regulating the management of municipal property. These could be, for example, decisions on participation in societies and partnerships, decisions on the development of the communal infrastructure of a municipality, on the development of municipal transport, etc. It seems that in general this method is universal, since not only organizational, but also economic and financial methods of property management are objectified and formalized through the adoption of legal decisions.

The organizational and economic method involves the management of municipal property. It is usually dispersed among sectoral local government bodies, depending on what purposes the municipal property serves. This also includes maintaining property registers, planning its use, inventory, auditing, etc.

Financial method is closely linked to the economic and involves accounting and planning of income and expenses of municipalities, including depending on the volume of municipal property (although not only with this factor - see the next paragraph).

The accounting and analytical method makes it possible to determine what type of activity of a municipality and what type of property (including municipal) generate income, and which ones incur expenses; predict their ratio and, taking this into account, propose an optimal development plan for the municipality.

The economic basis of local self-government consists of municipally owned property, funds from local budgets, as well as property rights of municipalities. Municipal property is recognized and protected by the state on an equal basis with other forms of property.

Municipal entities may own:

Property intended to resolve issues of local significance established by Federal Law;

Property intended for the implementation of certain state powers transferred to local governments, in cases established by federal laws and laws of constituent entities of the Russian Federation;

Property intended to support the activities of local government bodies and local government officials, municipal employees, employees of municipal enterprises and institutions in accordance with the regulatory legal acts of the representative body of the municipality;

Property necessary for the exercise of powers, the right to exercise which is granted to local governments by federal laws. Municipal governing bodies are vested with property rights.

The effectiveness of the functioning of the local self-government mechanism is primarily determined by its financial and economic capabilities. The concept of “financial and economic opportunities” is multifaceted, encompassing a lot of problems that are different in nature, degree of significance and possibility of solving problems.

The parameters of economic activity at the local government level include: the basic principles of organizing local finances, sources of formation and directions for using financial resources of local government, the basics of financial and budget planning in municipalities; relationships between local governments and financial institutions government bodies, enterprises, guarantees of the financial rights of local governments and their responsibility for the implementation financial obligations.

The financial and economic basis of local self-government consists of municipal property, including land resources, the local budget and other local financial and other resources generated and used in the interests of the population of municipalities. The state of the financial and economic basis of local self-government is largely determined by the state of the economy: the state as a whole, its finances. Recognition and guarantee by the state of local self-government presupposes that the state assumes certain obligations to create economic, financial and other conditions necessary for the development of local self-government.

The European Charter of Local Self-Government enshrines in Article 9 the general principles of organizing the financial and economic independence of local self-government bodies: local self-government bodies have the right, within the framework of national economic policy, to have sufficient own financial resources that they can dispose of in the exercise of their functions; financial resources must be proportionate to the powers granted to them by the constitution or law, part of the financial resources must be formed from local fees and taxes, the rates of which local governments have the right to set within the limits determined by law, financial systems must be sufficiently diverse and flexible to follow changes in costs arising in the exercise of the competence of local authorities. Protecting the Weaker financially local government requires financial equalization procedures or equivalent measures to correct the results of the uneven distribution of potential sources of funding for local authorities and the costs they bear. Such measures should not limit the freedom of choice of local governments within the limits of their competence.

These provisions should determine the financial and tax policy of a democratic state in relation to local authorities, being reflected in the legislation of a given country.

Until the 90s in the twentieth century in Russia, the subject of economic development of the territory (including cities, towns, villages...) was only the state. Nowadays, in the current economic relations on the territory of municipalities, especially cities and large districts, the participation of both the state and enterprises of various forms of ownership is required. However, the justification and forecast of the socio-economic development of a municipality, control over the development process and responsibility for its results are the right and responsibility of local governments of a particular territory. These structures (state, local government, subjects of economic and other activities) form control system municipality.

Economic management is a purposeful, streamlining influence on the processes of economic activity of all economic entities. Its results largely depend on property relations, labor cooperation, the market system and government regulation economy. The main figure in management is a person, a leader. The quality of management activities and, consequently, the final results of the process depend on his experience, knowledge, and qualifications.

The main goal of municipal government bodies is efficient use all available resources and their attraction to the territory, which makes it possible to more effectively solve the problem of creating favorable living conditions for the population.

But the economic development of a specific territory cannot be isolated. It is largely and essentially defined as economic system country, and the economic management system existing in a particular period of history.

Planning is the central link in economic management in pre-perestroika times. Before perestroika times, the main levers for managing socio-economic processes were planned economic management.

TO positive aspects planned economy should include: the ability to significantly concentrate resources, high maneuverability, speed of action of an order, the possibility of macroeconomic planning and forecasting, etc. Business conditions favorable for the manifestation of these advantages: relative simplicity of the production structure, predominance of the extensive type economic growth, a relatively short period during which the enthusiasm generated by the socialist idea and acting as an incentive to work lasts.

Nationalization of the economy justifies itself mainly in emergency circumstances; it is capable of quickly concentrating material and human resources in decisive areas of the economy. However, command methods do not meet the tasks of peaceful economic construction.

Efficiency and mobility market economy are based on the fact that with free enterprise, competitive interaction of supply and demand, satisfying demand with adequate supply leads to an increase in prices for scarce goods and services. In a competitive economy, this leads to increased production of related goods and services. If there is no competitive environment, then it is more profitable for monopolistic enterprises to raise prices for goods and services rather than expand their production.

There are other factors that hinder the expansion of production and supply, in particular, the lack of reserve capacity, new technologies, and free cash. Modern market system is a combination of different forms of entrepreneurial activity and government regulation.

In the new conditions, the functions of local authorities have also changed significantly. For example, planning has been supplemented with such a function as forecasting.

Many municipalities (especially cities) have begun developing strategic economic development plans. The goal of urban economic development is to create conditions for high-quality (decent) living for residents in the municipality. This is, first of all: the opportunity to find a job; receive a range of services that allow you to maximally satisfy your life needs. To achieve these goals, a number of tasks need to be solved:

1. Ensuring the functioning of city enterprises that will provide employment to city residents and create a stable tax base.

2. Ensuring the efficient use of urban resources (financial funds, real estate, land resources) of the municipality.

Today in Russia there is interest in the problem of economic development of cities. Russian cities that are actively working in the field of local economic policy have already realized the need to adopt documents that determine the possibilities of the future city, set guidelines for city leadership and other organizations located in the economic space of the city.

The development of strategic plans and projects is the most modern method local government, which is able to solve development problems and move cities to the forefront in the face of increasing competition for investment resources, attracting the latest advanced production facilities.

Strategic planning, a strategy for sustainable development, is the first step towards a stable economic state. But it is more important to implement the developed plan and maintain the competitiveness of the territory for a long period.

Each municipality determines the structure of the body responsible for economic development its territory. These may be departments, managements, committees, departments, specialists in financial or other departments. But the main management functions of these structures are typical: analysis, forecast, development of programs, their implementation, transfer of experience, work with enterprises, etc.

Let's consider an example of managing the economic development of a city with a population of 300 to 600 thousand people. Its structure is presented in the diagram.

The main objectives of economic development management are:

Formation and implementation of economic policy aimed at the comprehensive socio-economic development of the city.

Determining the forms and methods of influencing the city’s economy, ensuring the effective use of the production and scientific potential, labor, material and financial resources of the city in order to improve the standard of living of the city’s population.

Formation of a favorable investment climate in the city.

Organization of work on the formation and execution of municipal orders within the framework of current legislation.

Improving the organization of labor, forms and systems of remuneration for employees of the administration and its structural divisions.

Formation of a development plan for the municipal sector of the economy.

But it is necessary to manage not only the development of the economy, but also those everyday economic processes that take place in the municipality.

Management (department) of economics of the municipality

Wide circle economic problems, decided by local governments, the implementation of municipal economic policy requires the creation of appropriate organizational structures. Behind last years To perform new economic functions in local administrations, new organizational structures have appeared: for property management, land resources, for investment policy, for tax, price and tariff policies, but for work with industrial and business structures, for municipal orders, for treasury budget execution, for external economic ties etc. Less common are new structures such as the strategic development service, single service real estate management, structural units responsible for attracting and effective use of borrowed funds. These new units must somehow be combined with the previous organizational structures of the administrations.

In connection with the development of market infrastructure on the territory of municipalities, financial and economic institutions of various forms of ownership arise, such as banks, Insurance companies, pension funds, leasing companies, collateral funds, auditing, consulting firms, etc., interaction with which is necessary for the local administration.

The functioning within and outside the administration of many different (including new) organizational structures, one way or another influencing the formation of municipal economic policy, raised the question of who is responsible for this policy as a whole, ensuring its coordination, focus and effectiveness.

From the variety of existing structures of local administrations and methods of coordinating the economic policy of a municipality, four basic schemes can be distinguished.

Decentralized. Economic Planning Service, financial service, property management, investment management, work with industry and entrepreneurs are independent from each other structural divisions and are subordinate directly to the head of the administration and his various deputies. The role of economic policy coordinator inevitably falls on the head of the administration.

Basically decentralized, with a strengthened committee (management, department) of the economy. Some additional functions: investment policy, work with entrepreneurship, consumer market and so on.

Partially centralized at the level of Deputy Head of Administration for Economics with coordinating functions. He is in charge of issues related to the economy, industry, etc., and sometimes the entire block of issues related to the long-term development of a municipality, land use, and interaction with banking and other commercial structures. But property management and the financial authority of local government are not transferred to this deputy.

Fully centralized - the first deputy head of administration manages the entire economic bloc, including economics, finance and real estate.

Most municipalities use the second and third of these schemes in various modifications. However, a completely centralized scheme for managing the economic bloc seems to be the most rational, since under this scheme, the municipal formation creates best conditions for system planning and coordination of economic policies, including:

The target orientation of the municipal economy to improve the quality and efficiency of the provision of municipal services to the population;

Allocation of all resources of the territory to solve this problem, including municipal property and resources of economic entities;

Providing support for the non-municipal sector of the economy;

Linking economic and financial planning;

Linking the solution of current and future problems.

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Economic basis of local government

The economic basis of local self-government consists of municipally owned property and local budget funds. Municipal property is the main component of the economic basis of local government.

In accordance with Article 8 of the Constitution of the Russian Federation, municipal property is recognized and subject to equal legal protection on a par with other forms of property. Municipal property means property owned by citizens, rural settlements, and other municipalities (Article 215 of the Civil Code of the Russian Federation).

Municipal property includes municipal property, including municipal lands and other Natural resources, property of municipal enterprises and institutions, funds from local budgets, other movable and real estate necessary for the exercise of powers of local governments.

Local government bodies independently dispose and manage municipal property. They have the right to transfer objects of municipal property for temporary or permanent use to individuals and legal entities, government bodies, lease, alienate in the prescribed manner, as well as to make other transactions with municipally owned property, to determine in contracts and agreements the conditions for the use of objects being privatized or transferred for use.

The Constitution of the Russian Federation established the right of local governments to independently form, approve and execute the local budget, the duties of state authorities when vesting municipal bodies with certain state powers to transfer the material and necessary resources for their implementation. financial resources, as well as to compensate them for additional expenses as a result of decisions of public authorities that entailed the expenditure of local finances. These provisions of the Constitution of the Russian Federation were developed in the federal laws “On the General Principles of the Organization of Local Self-Government in the Russian Federation”, “On the Financial Foundations of Local Self-Government in the Russian Federation”, in the Tax and Budget Codes of the Russian Federation.

Each municipality has own budget. The local budget consists of revenue and expenditure parts. Federal laws and laws of the constituent entities of the Russian Federation provide for the formation of the revenue side of local budgets through both tax and non-tax payments. The largest share in revenue parts municipal budgets have tax revenues, among which the main role is played local taxes and fees. The list of local taxes and fees is established in Tax Code(v. 15): land tax; property tax individuals; advertising tax; inheritance or gift tax; local license fees.

The practice of local self-government in our country shows that local taxes and fees are not enough to successfully resolve issues of local importance. Therefore, Russian legislation provides for the allocation of other financial resources for municipalities, in particular, it assigns to them shares of federal and regional taxes and fees. These financial resources are called regulatory income.

Regulatory income includes income that goes to local budgets in the form of interest deductions from taxes or other payments according to standards approved in the prescribed manner for the next financial year, as well as on a long-term basis (at least three years). The amount of regulatory income is established (in percentage) by a decision of the relevant government authority.

The shares of federal and regional taxes assigned to municipal budgets on a permanent basis play an important role in replenishing the revenue side of local budgets. These shares are fixed, unlike regulatory income, on a permanent basis.

Non-tax types of income include:

• income from the sale of municipal property;
• income from the use of municipally owned property;
• income from paid services services provided by local governments;
• funds received as a result of the application of civil and administrative liability measures.

In addition, from the state, municipalities receive income in the form of financial assistance. It can be in the form of grants, subventions, subsidies.

Subsidies- This budget resources provided to local budgets from federal budget and budgets of the constituent entities of the Russian Federation on a free and irrevocable basis to cover current expenses. Subsidies do not have a specific purpose and can be used by local governments at their own discretion.

Subventions- these are budget funds allocated for specific purposes and for a certain period of time to municipalities from the federal budget of the Russian Federation, the budget of a constituent entity of the Russian Federation and subject to return to the corresponding budget in case of non-use of them for their intended purpose in fixed time. The expenditure of these funds is controlled by government agencies.

Subsidies- budget funds provided to the local budget by the Russian Federation, a constituent entity of the Russian Federation on the terms of shared financing of targeted expenses.

Non-tax revenues of the municipal budget include the so-called self-taxation funds. They are understood as one-time payments from citizens to resolve specific issues of local importance. Issues regarding the introduction and use of self-taxation funds are decided by a local referendum. Municipal entities may attract borrowed funds, including through the issuance of municipal securities, in the manner established by the representative body of local self-government.

In addition to the revenue part, the local budget also has an expenditure part. Expenditures of local budgets are formed on the basis of registers of expenditure obligations of the relevant municipalities. These costs are according to Budget Code The Russian Federation is divided into expenses jointly financed from the budget of a municipal entity, the budget of a constituent entity of the Russian Federation and the budget of the Russian Federation, and expenses financed exclusively from local budgets.

Expenditure part of the local budget according to Article 12 federal law“On the financial foundations of local self-government in the Russian Federation” includes:

• costs associated with resolving local issues;
• expenses associated with the implementation of certain state powers transferred to a local government body;
• expenses associated with servicing and repaying debt on municipal loans and borrowings;
• allocations for insurance of municipal employees and municipal property;
• other expenses provided for by the charter of the municipality.

Expenditures of local budgets are divided into expenses included in the current expenditure budget and the development budget. Expenses must match income. The principle of budget balance is a necessary condition for budgetary activities. Failure to address this principle creates a budget deficit.