Abstract
The article notes that in the context of the current financial and economic crisis in Russia and the growing deficit of territorial budgets, it is necessary to fix the provision on the need to adopt regional and local devel-opment budgets aimed at forming a solid economic base for these budgets at the legislative level. In addition, it is suggested that the focus should not be on the budget deficit per se, but rather on state and municipal expenditures and their effective planning.
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