Аннотация и ключевые слова
Аннотация (русский):
Abstract. The topicality of this article is due to firstly, the need to study local budgets as a factor in the economic growth of rural municipal districts and as a component of the economic basis of local self-government; secondly, the presence of problems in the formation and execution of local budgets of rural municipalities due to their inherent features. In the budget system structure, based on the criteria of the municipal structure, there are distinguished various types of local budgets, among which the largest group is the local budgets of rural municipalities, combining local budgets of municipalities and local budgets of rural settlements. Local budgets of rural municipalities are components of a regional financial system. The purpose of the study is to assess trends and development factors of local budgets of rural municipalities against the background of a set of local budgets. Research methods: allocation and justification of the features of rural municipalities in the financial aspect, affecting the formation and execution of their local budgets; a method of structural analysis of indicators of local budgets of municipal districts and local budgets of rural settlements in the context of such components as budget revenues, budget expenditures, budget deficits, which allows us to assess the extent of their presence in the corresponding aggregate of local budgets. The results of the study and their scientific novelty: confirmation of the hypothesis on the development trends of local budgets of rural municipalities against the background of local budgets of other types of municipalities: there are trends in the reduction of income and expenditures of local budgets of municipalities and rural settlements in the general indicators of local budgets, against the background of the trend strengthening the imbalance of local budgets of rural municipalities.

Ключевые слова:
rural municipality, local budget, rural settlement, municipal district.
Текст
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Introduction

The problems of the formation and execution of local budgets, on the one hand, as a factor of the economic growth of a municipality, on the other hand, as a component of the economic basis of local self-government, are invariably relevant. In modern conditions that are characterized by the emergence of new trends in economic development associated with new industrialization, digitalization of the economy, local budgets continue to retain their importance to ensure the solution of issues of local importance by local governments. Among the types of municipalities that exist in the Russian Federation, we especially single out municipal areas and rural settlements, which are combined in such a complex concept as rural municipal districts [20, p. 85].

The dynamics of the number of rural municipalities in the Russian Federation is presented in table 1.

Table 1

The dynamics of the number of municipalities of the rural type in the Russian Federation

 

Rural-type municipalities

Total

Including

Municipal areas

Rural settlements

on 1.01.2010

23 907

1 829

19 591

on 1.01.2011

23 304

1 824

18 996

on1.01.2012

23 118

1 821

18 833

on 1.01.2013

23 001

1 817

18 722

on 1.01.2014

22 777

1 815

18 525

on 1.01.2015

22 923

1 823

18 564

on 1.01.2016

22 406

1 788

18 177

on 1.01.2017

22 327

1 784

18 101

on 1.01.2018

21 945

1 758

17 772

Change, units

1 962

71

1 819

Note: the table is compiled by [15; 16].

 

In general, there is a negative trend in the number of municipalities – over the period under review, the number of municipalities decreased by 1962 units, and this reduction was most active due to rural settlements, the number of which decreased by 1819 units. This trend is due to the processes of transformation of the municipal structure: the transformation (unification) and the abolition of municipalities. At the same time, there was done work on the delimitation of powers between local government at different levels and state authorities, as well as on securing the appropriate sources of income for them.

The current version of the Federal Law “About the General Principles of the Organization of Local Self-Government in the Russian Federation” refers to the jurisdiction of municipalities 40 issues of local importance, and to the conduct of rural settlements – only 13.

Methods

Modern scientists study various problems and issues of the formation and execution of local budgets of various types of municipalities. L. I. Pronina [11; 12] presents problems of autonomy of regions and municipalities, including financial aspects, as well as directions for the effective implementation of the federalism principles and subsidiarity in inter-budget relations at the level of regions and municipalities in articles. V. V. Levina [8; 9] analyzes features of managing the balance of local budgets in conditions of financial instability. Setting priority tasks for managing budgetary resources, including strengthen the revenue potential of regional and local budgets is devoted study of D. A. Artemenko, M. R. Pinskaya and E. V. Porollo [19]. T. V. Sumskoi [13, 14] characterizes actual problems and features of the formation of local budgets, as well as directions for their use.

From the standpoint of the local government problems, including its territorial organization, there are the works of A. N. Adukova [1], R. V. Babuna [2], E. M. Buchwald, N. V. Voroshilov [3; 4]. The financial and budgetary aspects of the sustainable development of rural territories were investigated by T. V. Yurchenko [17; 18], L. P. Voronina [5]. Analysis of publications on the topic of our study allows us to conclude that insufficient attention is paid to the study of trends and development factors of local budgets of rural municipalities in the system of local budgets.

The purpose of the study is to assess trends and development factors of local budgets of rural municipalities against the background of a set of local budgets.

Results

Municipal districts of the rural type in the financial aspect are characterized by the following features.

Firstly, due to the fact that rural municipalities are usually peripheral territories, the level of concentration of financial resources in them is low.

Secondly, the tax potential of municipalities of a rural type is less developed compared to municipalities of an industrial type, especially the largest and large cities, since the bulk of large taxpayers – industrial enterprises, as well as organizations of other types of economic activity are concentrated on the territory of cities of this type , and the main number of payers of tax on personal income. The economic space of rural municipalities is less saturated with objects that form the tax potential.

Thirdly, rural municipalities have less developed opportunities for generating non-tax revenues of local budgets, as forms of using municipal property are implemented more passively in comparison with other types of municipal districts.

Fourthly, rural-type municipalities are characterized by a low degree of financial independence, which is manifested in the presence of higher values of subsidized indicators in the structure of their local budget revenues compared with other types of municipalities.

Fifthly, rural municipalities, unfortunately, are not areas of banking development, since there are few large economic agents on their territory that are demanding banking services, credit resources, etc.

Sixthly, rural settlements as representatives of rural municipalities are actively using the financial mechanism of self-taxation of citizens, in contrast to large municipalities. The use of self-taxation in small municipalities contributes to a more effective solution to the issues of development and arrangement of specific territories.

Let us imagine the position of budgets of rural municipalities in the structures of regional financial and budget subsystems using statistical indicators (table 2).

Table 2

Local budgets of municipal districts and rural settlements in 2010–2017, million rubles

Indexes

2010 year

2017 year

Income

Expenses

Deficit (), surplus (+)

Income

Expenses

Deficit (), surplus (+)

Central Federal District

Local budgets, total

418 647

436 534

17 887

703 013

729 663

26 650

Including:

 

 

 

 

 

 

Municipal budget

186 676

192 905

6 229

305 395

314 282

8 887

Specific weight, %

44.6

44.2

34.8

43.4

43.1

33.3

Rural budgets

21 970

22 751

781

38 715

41 721

3 006

Specific weight, %

5.2

5.2

4.4

5.5

5.7

11.3

Northwestern Federal District

Local budgets, total

185 974

194 272

8 298

263 827

274 142

10 315

Including:

 

 

 

 

 

 

Municipal Budget

81 731

84 627

2 896

107 534

109 176

1 642

Specific weight, %

44.0

43.6

34.9

40.8

39.8

15.9

Rural budgets

10 202

10 375

173

12 070

13 159

1 089

Specific weight%

5.5

5.3

2.1

4.6

4.8

10.6

Southern Federal District

Local budgets, total

193 323

205 697

12 374

336 548

348 099

11 551

Including:

 

 

 

 

 

 

Municipal budget

75 473

79 222

3 749

140 045

142 689

2 644

Specific weight, %

39.0

38.5

30.3

41.6

41.0

22.9

Rural budgets

14 097

15 298

1201

19 516

21 252

1 736

Specific weight, %

7.3

7.4

9.7

5.8

6.1

15.0

North Caucasus Federal District

Local budgets, total

94 069

96 855

2 786

154 620

166 777

12 157

Including:

 

 

 

 

 

 

Municipal budget

50 679

50 895

216

88 697

98 165

9 468

Specific weight, %

53.9

52.5

7.8

57.4

58.9

77.9

Rural budgets

7 342

7 425

83

8 770

8 844

74

Specific weight, %

7.8

7.7

3.0

5.7

5.3

0.6

Volga Federal District

Local budgets, total

386 936

399 447

12 511

586 406

604 605

18 199

Including:

 

 

 

 

 

 

Municipal budget

170 149

172 542

2 393

243 996

248 582

4 586

Specific weight, %

44.0

43.2

19.1

41.6

41.1

25.2

Rural budgets

22 439

21 826

613

28 294

29 259

965

Specific weight, %

5.8

5.5

4.8

4.8

5.3

Ural Federal District

Local budgets, total

293 587

302 256

8 669

500 737

515 767

15 030

Including:

 

 

 

 

 

 

Municipal budget

84 933

85 915

982

139 778

144 230

4 452

Specific weight, %

28.9

28.4

11.3

27.9

28.0

29.6

Rural budgets

7 757

7 863

106

13 546

13 871

325

Specific weight, %

2.6

2.6

1.2

2.7

2.7

2.2

Siberian Federal District

Local budgets, total

367 220

375 786

8 566

535 260

554 665

19 405

Including:

 

 

 

 

 

 

Municipal budget

142 417

143 441

1 024

216 681

219 882

3 201

Specific weight, %

38.8

38.2

12.0

40.5

39.6

16.5

Rural budgets

17 146

17 466

320

24 769

25 661

892

Specific weight, %

4.7

4.6

3.7

4.6

4.6

4.6

Far Eastern Federal District

Local budgets, total

186 148

193 815

–7 667

307 091

317 344

–10 253

Including:

 

 

 

 

 

 

Municipal budget

80 596

83 890

3 294

117 571

118 889

1 318

Specific weight%

43.3

43.3

43.0

38.3

37.5

12.9

Rural budgets

10 331

10 447

146

15 153

15 561

408

Specific weight, %

5.5

5.4

1.9

4.9

4.9

4.0

Note: the table is compiled by: Formation of local self-government in the Russian Federation on January 1, 2018: Bulletin of the Federal State Statistics Service. Moscow, 2018; The formation of local government in the Russian Federation on January 1, 2010: Bulletin of the Federal State Statistics Service. Moscow., 2010 // Official website of the Federal State Statistics Service http://www.gks.ru.

 

Discussion and Conclusion

The situation of local budgets of rural municipalities against the background of local budgets is characterized by the following circumstances.

Firstly, the share of local rural budgets in the total amount of local budgets in the reporting period is relatively stable, there are no significant structural changes, however, a trend should be noted for a decrease in the share of local budgets of rural settlements (in 6 federal districts) and a trend for a decrease in the specific weight of local budgets of municipal districts (in 5 federal districts). There is an increase in the share of local budgets of other types of municipalities.

Secondly, the budgets of rural municipalities continue to be unbalanced during the period under review, expenses consistently exceed revenues, which significantly complicates the solution of local issues by local authorities of municipalities and rural settlements, and the imbalance of local budgets is increasing, as evidenced by the corresponding deficit indicators

Thirdly, as rural municipalities, on the whole, have limited possibilities for forming a financial base that ensures the independence of local self-government, it is precisely in rural municipalities that such a financial instrument is used more actively than other types of municipalities: self-taxation of citizens. According to the Ministry of Finance of the Russian Federation, self-taxation of citizens was introduced in 2017 in the territories of 1,687 municipalities, which is 7.6 % of the total number of municipalities (in 2016, 35 regions, 1,567 municipalities). According to the data of the constituent entities of the Russian Federation, almost the entire volume (99.2 %) of self-taxation proceeds in 2017 came from settlements, out of the total amount of self-taxation funds 86.6 % went to the budgets of rural settlements and 12.6 % to the budgets of urban settlements. Federal Law of December 5, 2017 No. 389-FL “About Amending Articles 25.1 and 56 of the Federal Law”, “About General Principles of Local Self-Government in the Russian Federation”, provides for the possibility of introducing self-taxation not only in the entire municipality, but also in the territory of a separate population center paragraph on the gathering of citizens [7].

Fourthly, in the context of a constant deficit of local budgets, rural municipalities do not have the ability to form development budgets. Inter-budget transfers make a significant share of their income. The budgetary provision of rural municipalities is lower in comparison with other municipalities.

In the medium term, financial factors related to the sphere of inter-budgetary relations will be determined by the solution of tasks in such areas as:

  • assistance in balancing the budgets of entities and local budgets;
  • reduction of federal regulation of the tax base of the regions;
  • improving the efficiency of budget expenditures and budget consolidation;
  • creating predictable, transparent and comfortable conditions for the provision of financial assistance.

In general, since the local budgets of rural municipalities are also subject to a significant influence of regional factors, the functioning of mechanisms for solving such problems, such as: improvement of intergovernmental relations; development of the revenue base of local budgets; expansion of the program-targeted approach in the formation of the regional budget. In addition, current trends in the development of relations in the field of public finance impose new requirements on the composition and quality of information on the financial activities of municipalities, as well as on the transparency of information on the results of their activities.

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