БЮДЖЕТ РАЗВИТИЯ – ОСНОВА РОСТА СОЦИАЛЬНО-ЭКОНОМИЧЕСКОГО РАЗВИТИЯ ИРАФСКОГО МУНИЦИПАЛЬНОГО РАЙОНА РЕСПУБЛИКИ СЕВЕРНАЯ ОСЕТИЯ-АЛАНИЯ

Abstract

The article is devoted to the study of the effectiveness of local budgets as one of the main components of the formation of a development budget using the example of the local budget of a municipal entity (hereinafter referred to as MO) of the Irafsky district of the Republic of North Ossetia-Alania (hereinafter referred to as RNO-Alania). The development budget is a state financial system that is based on attracting external and internal resources to finance investment programs, as well as a permanent economic system based on the systematic replenishment of credit resources. The object of the study is the local budgets of North Ossetia-Alania. The subject of the study is the revenue and expenditure parts of the local budget of the Iraf district. The purpose of this article is all possible ways to find the main ways and methods of increasing the revenue base of local budgets, in order to form a development budget at the local level on this basis. Achieving this goal was carried out through the use of general scientific methods: qualitative, quantitative, comparative and statistical methods, as well as abstract logical and systems analysis. The result of the study was the formation of a development budget, both at the local and municipal levels. After all, it is this budget that determines the size and pace of development of the production capacities of organizations and enterprises, the scale and efficiency of research and development work. The theoretical and practical significance of the obtained result of the scientific article is that the development budget allows us to identify all problem areas of the economy and determine the necessary reforms in it, also helps to attract investments into the budget and create the necessary favorable environment for investors, which improves the socio-economic situation local authorities as a whole. The research materials were federal and legislative acts that are directly related to the subject of the study. The problem of the development budget is a very important aspect of productive work, which is increasingly attracting the attention of the professional community and, of course, public authorities of the Russian Federation at all its levels.