Некоторые теоретико-методологические направления совершенствования поддержки муниципальных бюджетов сельских поселений

Abstract

Introduction. Solving the problem of improving the quality and standard of living of the Russian Federation’s rural population is associated with the need to develop and apply scientifically based support for municipal budgets of rural settlements to ensure the gradual transition of municipal budgets to replenishment from internal sources, generally accepted within the framework of the international concept of civic-oriented municipal governance. Theoretical analysis. The article develops theoretical problems of the formation of scientifically grounded support for rural settlements’ municipal budgets in conditions of their low budgetary provision. It reveals and scientifically substantiates the need for the development and application of theoretical and methodological foundations for supporting the municipal budgets of rural settlements for the subsequent transition of rural self-government to the implementation of the civic-oriented municipal governance concept based on internal sources of municipal budgets replenishment. Empirical analysis. Methodological directions of scientifically grounded support of Russian rural settlements’ municipal budgets are being developed. An indicator of the quality and standard of living of the rural population is proposed. It represents the expenditure of rural municipal budgets per capita of the rural population. The proposed indicator was calculated and studied at the level of expenditures of the municipal budgets of rural settlements in macro-regions of the Russian Federation per capita of the macro-regions’ rural population. A significant differentiation of the indicator by macro-regions of the Russian Federation was revealed. A significant differentiation of the proposed indicator’s value in macroregions of the Russian Federation has been revealed. The indicator of the rural municipal budgets expenditure per capita of Russian Federation’s rural settlements has been proposed, substantiated and calculated. The groups of Russian macroregions with the municipal budgets expenditures per capita of the rural population are higher, equal and lower than the indicator for the Russian Federation. Similar procedures were carried out on the basis of an empirical analysis of the rural settlements’ municipal budgets expenditures per capita of the rural population of the Russian constituent entities in macroregions with an agricultural orientation. Results. On the basis of the empirical analysis of indicators, characterizing the provision of the rural population with municipal services recommendations are proposed that can be used in the development of regulations governing the support of Russian rural settlements’ municipal budgets.