Abstract
The article discusses the main problems of transferring powers to the local level without adequate funding. The need to find ways to solve it is due not only to the fact that at present local governments are deprived of the necessary financial resources to exercise their powers, which makes the management process ineffective and difficult, but also because the current situation calls into question the completeness of the implementation of the provisions of the Constitution of the Russian Federation, European Charter of Local Self-Government and Federal Law No. 131-FZ. The creation of the foundations of the local self-government system in the Russian Federation is one of the key assets of the democratic reforms of the late 20th century. The economic basis of any municipality (hereinafter - MO) through the system of local self-government (hereinafter - LSG) in solving issues of socio-economic development is, first of all, the local budget, by which the legislator means the form of education and spending of funds intended for the financial provision of tasks and the functions of municipalities. Formation of local budgets enables municipal authorities to exercise effective local governance and address important social and economic issues. The development of the municipality depends on how expediently the funds are formed and spent. Accordingly, the role of the local budget in municipalities is enormous, since the availability of financial resources makes it possible to provide a wide range of activities in the territory related to the socio - economic provision of the population and sustainable development. The aim of the study is to summarize the practical experience of the development of local self-government and develop practical recommendations for improving the current legislation. On the basis of this goal, the following scientific research tasks were solved: the theoretical and legal foundations governing the exercise of the powers of local self-government were clarified and generalized, an analysis was carried out and trends in the development of self-government in the Perm Territory were identified.
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