Formation Of Budgets Research Articles

ПРОБЛЕМЫ ФОРМИРОВАНИЯ ДОХОДОВ РЕГИОНАЛЬНЫХ БЮДЖЕТОВ В РОССИЙСКОЙ ФЕДЕРАЦИИ

In the Russian Federation, the problem of budget planning becomes especially relevant when the pace of economic development slows down. The article examines the features of the formation of regional budgets, using the example of the budget of the Republic of Dagestan. The analysis of incomes to the budget is carried out. The role of regional taxes in the formation of budget revenues of the Republic of Dagestan is revealed. According to the results of the study, it can be concluded that the budgetary policy of the regions at the present stage of development of the Russian economies does not contribute to a further increase in the rates of economic growth. The article offers recommendations for improving the regional budgetary policy of the Russian Federation and increasing the responsibility of regional authorities.

Actual issues of legal regulation of formation of budgets of the united territorial communities in Ukraine

Introduction. More than five years in Ukraine is the reform of decentralization of power, an important component of which is financial decentralization. The purpose of this reform is to improve the financial independence of local budgets and strengthening the role of local government. It is in the process of introducing the reform in 2015 in Ukraine was adopted the Law of Ukraine "On Voluntary Association of Territorial Communities", according to which envisages establishing of united territorial communities and the formation of their budgets. As a result of financial decentralization is transferring of significant amount of financial resources to the local level, allowing better fund the needs of the residents of the territorial community. Given this, it is relevant and important, is to research the peculiarities of legal regulation of the formation of the combined budgets of territorial communities in Ukraine and creating of favorable conditions for their financial solvency. The aim of the article. The purpose of this article is to elucidate the role and importance of budgets of the united territorial communities in the budgetary system of Ukraine, revealing features of their legal regulation in the context of financial decentralization, evaluation of methods of achieving their financial viability, development of proposals on improvement of legislation in this area. Results. Amendments to the Budget Code of Ukraine, according to which budgets of the united territorial communities were included to the budgetary system of Ukraine, were adopted in 2015. The basis for mentioned above amendments to the Budget Code of Ukraine was adoption on the eve of the Law of Ukraine "On Voluntary Association of Territorial Communities". The notion of "the united budgets of territorial communities" has been determined in the Budget Code of Ukraine since 2017 as the combined budgets of territorial communities established in accordance with the law and a long-term plan of formation of territories of communities, as well as the budgets of the consolidated territorial communities recognized by the Cabinet of Ministers of Ukraine in the manner prescribed by law. Definition of "capable territorial communities" as territorial communities of villages (settlements, cities) that, through voluntary association, are able to provide, on their own or through the relevant local authorities, an appropriate level of service provision, especially in the fields of education, culture, health, of social protection, housing and communal services, taking into account the human resources, financial support and infrastructure development of the respective administrative-territorial unit, is contained in the Methodology of formation of capable territorial communities. When forming a promising unified territorial community is an important preliminary calculation of its financial viability, which allows you to evaluate the benefits and risks of such associations, to determine the need for additional funds and streamline costs. Methodological recommendations for the calculation of the financial solvency of united territorial community were prepared for the proper assessment of the said ability. It gives the possibility to model the prospective budget of the community, determines the necessity of analysis of reserves to balance revenues and expenditures, and encourages association in financial viable community. Conclusions. As a result of financial decentralization is appearance in the structure of the budget system of Ukraine a new important element – the budgets of united territorial communities. Such the structural changes of budget system are in line with the trends in the developed democratic states of the world, and therefore should be considered as important, progressive and aimed at achieving financial solvency of local self-government. The budgets of the united territorial communities have number of special characteristics of the formation, must be financially solvent, that today is one of the important problems that need to be resolved. One of the main features of formation of budgets of the united territorial communities is that they have direct interbudget relations with the State Budget of Ukraine. To the budgets of the united territorial community (hereinafter mentioned as UTC), in addition to their main income, is credited 60 percent of the tax to incomes of physical persons. The budgets of the UTC, in addition to the cost of exercising self-governing powers, also finance the expenditure delegated by the state. To improve the efficiency to resolve budget issues of united territorial communities it is extremely important to urgently develop of Methodical recommendations on planning and execution of the budget, control the accounting and financial management, and so on. The issues of ensuring the financial viability of UTC budgets are extremely important and need further refinement of the mechanisms to achieve this.

Роль межбюджетного выравнивания средств в формировании республиканского бюджета РД

Роль межбюджетного выравнивания средств в формировании республиканского бюджета РД

Оценка формирования и исполнения бюджета муниципального образования в современных условиях

Оценка формирования и исполнения бюджета муниципального образования в современных условиях

Влияние налога на прибыль организаций на формирование доходной части федерального бюджета

Влияние налога на прибыль организаций на формирование доходной части федерального бюджета

ANALYSIS OF FINANCIAL SELF-SUFFICIENCY OF LOCAL BUDGETS ON THE EXAMPLE OF SUMY REGION

The analysis of publishing activity on the formation and implementation of local budgets in terms of ensuring their financial self-sufficiency has shown an increase in recent scientific interest in this issue, which indicates its relevance. This interest is especially important in the context of decentralization budget reforms in recent years. Thus, the purpose of this study is to analyze the self-sufficiency of local budgets in terms of decentralization reforms of the budget system and new conditions for the formation of the revenue side of local budgets. In the process of performing the tasks of the work the methods of economic, system and comparative analysis and synthesis were used. The analysis of statistical data on the indicators of the revenue side of local budgets was carried out using calculation-analytical, graphical methods. The paper analyzes the main definitions of the concept of financial self-sufficiency, and determines that most of them are based on the resource approach and assume the availability of sufficient financial resources to meet the economic and social needs of the region. Amendments to the Budget Code provide for the redistribution of tax revenues in favor of local budgets in terms of personal income tax, excise tax, income tax and other taxes. The analysis of the structure of the consolidated budget of Sumy region showed that the key source of formation of its revenue part is the receipt of funds from the personal income tax and local taxes. At the same time, revenues from these sources have increased significantly in recent years, primarily due to the growth of the minimum wage, as well as the intensification of entrepreneurial activity. The analysis of the volumes of local taxes and fees by cities of oblast subordination showed that the largest volumes of revenues are brought by the single tax and payment for land. As an indicator of the level of financial self-sufficiency of local budgets, it is proposed to use the share of own revenues in the total amount of budget revenues. According to which indicator a comparative analysis of the consolidated budgets of Sumy, Kharkiv and Poltava regions was conducted and it was determined that Kharkiv region has the highest level of financial self-sufficiency.

ПРОБЛЕМИ ФІНАНСОВОЇ ДЕЦЕНТРАЛІЗАЦІЇ В УКРАЇНІ

To date, the Ukrainian state is in the process of changing the vector of economic development and updating the governance mechanism in the context of the European integration trend, which includes supporting, adopting and approximating to European standards of economic and social development and reforming budgetary policy in the direction of strengthening the role of local budgets. This requires a new look at the concept of «development budget» within the state's budget system, which emphasizes the need to research the category «development budget» and its role in managing local finances. The object of the study is the formation of local budgets in the context of decentralization. The purpose of the study is to study the ways of socio-economic development of Ukrainian regions. The research method is the method of analysis, analogy and method of comparisons KEYWORDS: LOCAL BUDGETS, DECENTRALIZATION, EXPENDITURE, DEVELOPMENT BUDGET

ОСОБЕННОСТИ ФОРМИРОВАНИЯ ДОХОДОВ И РАСХОДОВ ФОНДА СОЦИАЛЬНОГО СТРАХОВАНИЯ В СОВРЕМЕННЫХ УСЛОВИЯХ

The article analyzes the features of income generation and the direction of using the social insurance Fund's funds in modern economic conditions, identifies the main sources of income formation of the FSS budget, as well as the impact of the coronavirus pandemic on the state of the Fund's budget.

Сотрудничество Великобритании и Европейского союза по вопросам безопасности и обороны после Брекзита

The United Kingdom's withdrawal from the European Union launched a transformation of the Euro-Atlantic security area, which led to uncertainty and the creation of political forks for key regional actors on military integration. The Euro-Atlantic security complex has moved towards bipolarity with centers in NATO and the EU, but so far this is only a trend. The consequence of Brexit is the strengthening of polycentricity in the European sub-complex of the Euro-Atlantic security area and the strengthening of the leadership of the EU, Paris and London. The future system and structure of this sub-complex largely depends on the results of negotiations between the UK and the EU both on trade and economic issues, and on cooperation in the field of security, defence and foreign policy cooperation. The economic aspects of Brexit are still not clear, the economic losses due to the coronavirus pandemic and the slowdown in the global economy are obvious, which leads to unpredictability in the formation of military and foreign policy budgets of both the UK and the EU member states. The UK intends to establish the most deep and comprehensive military-political cooperation with the EU. In the absence of institutional mechanisms for the interaction of Brussels with London on security issues, the country seeks to strengthen bilateral ties in the field of foreign policy, security and defence with EU leaders, primarily France and Germany. An important influence on the above processes have external actors, among them the United States play a paramount role. The UK is likely to seek its place between the USA and the EU, which will force London to deliberately combine multilateral and bilateral cooperation with individual countries. The security area in Europe will gain more certainty after the conclusion of a political agreement between the UK and the EU, but this will not happen until the conclusion of a trade and economic agreement.

ОСОБЛИВОСТІ СЕРЕДНЬОСТРОКОВОГО БЮДЖЕТНОГО ПЛАНУВАННЯ В УКРАЇНІ В УМОВАХ ПАНДЕМІЇ COVID-19

The article is devoted to revealing the peculiarities of medium-term budget planning in Ukraine in the conditions of the coronavirus pandemic and the development of proposals for its improvement. Based on the study of the dynamics of forecast budget indicators on the three-year time horizon, it was proved that medium-term budget planning should be considered as a kind of precaution to avoid unreasonable future government spending, which can adversely affect the pace of economic development and the level of well-being of the population of the country. At the same time, the indicators of revenues and expenditures of the budget for the next years are only a forecast that is periodically clarified in the Budget Declaration by the government in accordance with the trends in the economy and taking into account the emerging various factors of influence. With the spread of COVID-19, adjustments were made to the process of formation and implementation of Ukraine’s budget policy. It is proved that the absence of a legislatively approved strategic plan for the development of the country, including in the sphere of public finances, is one of the reasons for moderate progress in achieving the defined goals. At the present stage of Ukraine’s development, there are long-term financial challenges in the budget sphere that cannot be solved within one budget year, which forces the government to move to medium-term budgetary domination for effective management of budget resources. As a result of the study, the internal and external challenges faced by Ukraine in connection with the need to overcome the consequences of the spread of COVID-19 were identified, the need to focus on ensuring strict compliance with the already established deadlines, criteria and procedures in the formation of the state budget and defining urgent goals of medium-term budget planning. The prospect of further research in this direction is to prove the need to introduce long-term budget planning in Ukraine or to extend the time horizon of medium-term budget planning to a five-year period, which should be based on the relevant legal provision of the Basic Law of the State or the Budget Code of Ukraine.

CLOTHING AND FINANCIAL SUPPORT FOR THE PERSONNEL OF ARTILLERY AND ENGINEERING UNITS IN THE FIRST QUARTER OF THE 18TH CENTURY

Since the early 18th century, signifi cant changes had been made in the military organisation of Russia, after which it received, in almost all respects, a new device, borrowed, in many cases, from European states. To maintain high combat readiness and combativity of the regular army being established, it was necessary to provide it with all necessary types of allowances, including fi nances, uniforms and other belongings. The article considers some problems of organisation of providing the personnel of the Russian army, including the artillery and engineering corps, with such types of allowances as clothing and fi nances, on the basis of previously unknown archival documents stored in the Archive of the Militaryhistorical Museum of artillery, engineering troops and signal troops and other sources. Special attention is paid to the issues of providing with monetary allowances, necessary uniforms and other belongings of employees, privates, non-commissioned offi cers and offi cers of artillery and engineering units. It is concluded that the existing order of proportional formation of the annual budget of the Department of artillery at the expense of one or another part of the income of various provinces and from other places led to chronic underfunding of Artillery Department, which, in turn, made it diffi cult to allocate funds in full for keeping and maintenance of daily life of the artillery and engineering corps. Some archival and other sources are for the fi rst time introduced in the study into scientifi c circulation.

OPPORTUNITIES TO USE THE TOURISM POTENTIAL OF TOVUZ REGION OF THE REPUBLIC OF AZERBAIJAN

Purpose. In modern times, every country acts as a provider of sustainable socio-economic development of its regions, effectively using the potential of natural resources. Among these resources, tourism resources attract more attention. Thus, the potential of tourism resources is higher and plays a direct role in the development of the regions. Tourism provides a basis for high income and quick return on investment. In a broader sense, tourism is a means affecting the formation of the state budget, the improvement of villages and cities, the preservation of historical and architectural monuments, and the development of small and medium enterprises. The purpose of the article is to study the existing tourism potential in Tovuz region and to identify opportunities for effective use of this potential. In addition, it is to analyse the tourism facilities operating in Tovuz region and make recommendations for the organisation of new tourist routes. Methods. Comparative approach, historical-territorial, typological, field research, systematic analysis, and cartographic (GIS) method have been used during the study. Results. The article studies both natural and anthropogenic tourism resources of Tovuz region, analyses hotel industry, and provides tourist routes and their advantages. The article also identifies opportunities to use the tourism potential of Tovuz region, and finally gives the results and proposals developed on a scientific basis. Scientific novelty. The state programs adopted in connection with the development of the tourism sector in Azerbaijan have been analysed, the natural-climatic conditions in terms of tourism organisation in Tovuz region have been studied, as well as the advantages and disadvantages of accommodation enterprises operating in the region have been revealed. For the first time, both natural and anthropogenic monuments of Tovuz region have been analysed in a complex way, and a map reflecting “Tourism objects and tourist routes of Tovuz region” have been provided. The organisation of the following tourist routes in Tovuz region have been proposed: Tovuz-Govlar-Abdal-Aghdara-Aghabashlar; Tovuz-Dondar Gushchu-Vahidli; Tovuz-Yukhari Oysuzlu-Alibeyli; and Tovuz-Gushchu-Azafli-Bayramli-Asrik Jirdakhan. The practical significance. The obtained results can be used in the Tourism Agency of the Republic of Azerbaijan, the tourism information centre operating in the region, as well as in the implementation of tourism-oriented activities.

The Process of Decentralization Management Based on Foreign Experience

The democratization of relations in society among developed countries, in most cases, is accompanied by the concept of fiscal decentralization. Today the priority in the world is the reform of public administration and decentralization which results in the abandonment of the centralized model of governance and the introduction of an effective system of territorial organization, financial self-sufficiency of local governments and expanding their budgets. In the current state of the economy of Ukraine and its regions there are a number of negative phenomena due to the loss of production potential, insufficient level of entrepreneurial activity, the presence of a significant level of shadow economy, resulting in economic instability and economic crisis. Thus, today there are many unresolved issues regarding the effective strategy of regulating the processes of decentralization of the management system, the equal distribution of powers at the local level and an effective strategy for the formation and distribution of the local budget. The task is to reform the country's inter-budgetary relations. However, the key to success in successfully reforming the state's governance system is to ensure economic decentralization with financial support from the central government in the initial stages. This strategy was followed by most developed countries in Europe and the world. Therefore, it is advisable to analyze the main advantages, risks and disadvantages of a decentralized management system based on foreign experience. Historical and modern strategies of reforming the management system of the leading countries of the world are considered.The scientific article considers the problematic aspects of the reforms and their specific implementation in countries such as Germany, Poland, Great Britain and Sweden. Prospects for the development of reform in Ukraine are identified and the main problems that arose at the first stage of the decentralization process are identified.

РОЛЬ КОНКУРЕНТОСПРОМОЖНОЇ ОСОБИСТОСТІ МЕНЕДЖЕРА В УПРАВЛІННІ

The integration of the national economy into the world, globalization space demonstrates the need for highly qualified managers who are able to form an effective management mechanism aimed at achieving the strategic goals of organizations. The article considers the evolutionary approaches to the skills and abilities of managers in the management process, identifies and groups the competencies needed by managers in the process of multi-vector management, highlights the qualities that shape the competitiveness of the modern manager. Dynamic changes in the technical, information environment, increasing competition have led to the need for managers of a new format - innovation managers. The specifics of managerial work requires both general competencies and professional in a particular field of activity. The scientific novelty is that the competencies that are necessary for a modern manager in the management process have been defined and grouped; their influence on the competitiveness of the manager's personality has been proved. General competencies of managers include instrumental, interpersonal and system competencies. Professional competencies are acquired as a result of professional training, constant work on oneself, experience in a certain field and determine the formation of a competitive personality. The organization as an open system requires managers to take a multi-vector approach, as it covers various areas in the management process - economic, organizational, legal, sociopsychological, marketing. Competitive domestic managers who need the market must have the so-called "soft skills" - time management, stress, ability to work in a team, creative and intellectual approach to solving production problems. An analysis of the applied creative approaches to management on the example of the tourism business of the city of Lviv, which not only contributed to the growth of tourist flows, but also play a significant role in the formation of the local budget. The practical significance of the obtained results lies in the formation of the necessary competencies and qualities of modern managers and their application in management practice. This topic has the prospect of research in the direction of clarification and broader formation of professional competencies of managers in specific areas of activity. Key words: instrumental competences, interpersonal competences, system competences, innovation managers,personality competitiveness, creativity.

ЕФЕКТИВНІСТЬ УПРАВЛІНСЬКИХ ДІЙ ТА РІШЕНЬ ПІД ЧАС ПРОВЕДЕННЯ ДЕРЖАВНОГО ФІНАНСОВОГО АУДИТУ МІСЦЕВИХ БЮДЖЕТІВ

The article is devoted to the study of the effectiveness of managerial actions and decisions during the state financial audit of local budgets. The author notes that a promising driving mechanism for eliminating violations in the management of budget funds and state assets is the introduction of effective procedures for the system of public financial audit. Public financial audit should be understood as verification and analysis by the state financial control body of the actual state of affairs regarding the legal and effective use of state or communal funds and property, other state assets, correctness of accounting and reliability of financial statements, internal control system. It is generalized that the state financial audit of the local budget is aimed at conducting and analyzing the legality and efficiency of the formation and implementation of local budgets. The articles highlights the correctness of accounting conducted by audited entities; reliability of financial and budgetary reporting of audit objects; functioning of the internal control system and the state of internal audit; the state of use of property, funds, land, natural resources that are in the communal ownership of territorial communities, villages, settlements, cities, districts, and objects of their common property, which are managed by district and regional councils. It is investigated that the distribution of control powers in the Ukrainian realities is as follows: the State Treasury Service of Ukraine carries out preliminary and current control in treasury servicing of local budgets, and the Accounting Chamber of Ukraine and the State Audit Office of Ukraine - subsequent (retrospective) control during external audits. Taking into account the norms of legislation in the field of control at the local level, the mechanisms of external state financial control (audit) at the local level include: audit carried out by the Accounting Chamber of Ukraine (financial audit and performance audit); state financial audit, which is carried out by the State Audit Office of Ukraine. In turn, budget managers represented by their heads conduct internal control and internal audit at the local level.

Financing the War. Formation of the state budget of the USSR in 1941–1945

Financing the War. Formation of the state budget of the USSR in 1941–1945

Socially acceptable consumer budget in the Arctic regions of Russia

The need for accelerated social and economic development of the Arctic as a priority geostrategic territory of the Russian Federation requires a special approach to the issues of incomes of the population of the Arctic regions, and, above all, to the social criterion. Foreign experience in formation of minimum consumer budgets, domestic developments in this area and methodological principles of its formation used for a living wage have determined the priorities in choosing a social criterion. The key role in addressing this issue is played by the system of low-income consumer budgets (the subsistence minimum (SM) and the socially acceptable (recovery) consumer budget, which exceeds the subsistence minimum by about 3 times) within the framework of the general classification of the system of normative consumer budgets developed by the scientific school of the All-Russian Center for Living Standards. The methodological basis for formation of a socially acceptable consumer budget is determined by the provisions based on the recovery level of population consumption in conjunction with low incomes and taking into account the satisfaction of material, spiritual and social needs, a variety of consumer properties and benefits, as well as the impact on the consumption characteristics of the natural, climatic, economic, social and other special factors of the Arctic. Important for the social criterion qualities — validity and transparency — are ensured through application of the normative method of forming a socially acceptable consumer basket, which includes sets of food products, non-food goods and services. The normative socially acceptable consumer budget is differentiated by the specific of consumption of different categories of the population that is reflected in the structure and volume of consumption. The size of the socially acceptable consumer budget is determined by the cost of the consumer basket, as well as expenses on savings and mandatory payments and fees. Regional differences in the factors influencing the formation of a socially acceptable consumer budget cause territorial diversity in the level of the indicator in the Arctic zone.

Environmental-economic aspect of sustainable development of industrial enterprises of regions of Ukraine

The features of development of industrial enterprises of Ukraine are considered in the article taking into account ecological-economic aspect. The advantages and disadvantages of integrating national industry into a single ecological and economic space are considered. The ways of restoration of potential, development of industrial regions of Ukraine are offered. The basic directions of development of industrial production which, should become the basis not only of formation of budgets of different levels, investment attractiveness of national producers, but also a basis for the development of regional and state programs of sustainable development, the program of taking of economy of Ukraine to a new qualitative level are singled out. These problems are related to the improvement of the environment and its stabilization, the achievement of a balance between economic growth and the environmental situation, the creation and implementation of a system of rational use of natural resources. There is a need for a transition to intensive development, which involves finding ways to use existing resources rationally to meet the ever-increasing needs of humanity. The article also gives directions of interaction of industrial enterprises with the public sector in order to prevent negative consequences and sustainable development of industrially loaded regions. The issues of state regulation of industrial development are covered. The task of socio-economic development and the establishment of Ukraine as a high-tech state, asking into account the global experience of applying the environmental audit procedure in previous years, and to step up activities in this area in order to prevent environmental and economic crises in industrial regions. The stages of carrying out ecological audit are specified, in order to give greater economic attractiveness of industrial production of the region in the international markets and attraction of foreign partners. The stages of carrying out ecological audit are specified, in order to give greater economic attractiveness of industrial production of the region in the international markets and attraction of foreign partners. The necessity of applying a rational combination in meeting the needs of mankind and breaking the ecosystem balance is highlighted.

Creative, strategic-oriented platforms for modeling modern enterprise management systems

Methods. The results were obtained through the use of the following methods: analysis and synthesis – to study and research the problem of creative strategically oriented platforms for modeling a modern enterprise management system; economic and mathematical modeling – to determine the tendencies of the level of change in the adaptability coefficient of the platform for modeling the control system for a polynomial function. Results. The article determines that the implementation of creative strategically oriented platforms for modeling modern management systems can be carried out through the system for forming financial policies, developing programs, calculating resource support for programs. The development and implementation of financial policy measures allows one to choose the most optimal mechanism or method from a whole variety to achieve the set goals, to more clearly define a single concept for the development of enterprises in the long and short term. The development of the implementation of creative strategically oriented platforms for modeling modern management systems provides for the creation of a planning document, includes a set of activities related to resources, performers and the timing of planned work and contains the initial data for the formation of budgets. It is concluded that through the introduction of creative, strategically oriented platforms for modeling modern enterprise management systems, it is possible to form a financial and management strategy that will allow achieving the goals set, gaining an advantage over competitors, and increasing the market value of the enterprise. According to the algorithm for the formation of creative strategically oriented platforms for modeling modern management systems, the macroenvironment, the microenvironment and the immediate environment affect the enterprise. Novelty. The article proposes a block diagram of a methodological approach to the development of creative strategically oriented platforms for modeling a modern enterprise management system and an algorithm for the formation of creative strategically oriented platforms for modeling a modern enterprise management system for the formation of creative strategically oriented platforms for modeling modern management systems, which will make it possible to adjust the system in accordance with external changes. and the internal environment, reduce the risk of loss of enterprise activities and the like. Practical value. Analysis of the influence of certain factors on the activities of the enterprise makes it possible to form options for possible management strategies, conduct their rating assessment (identify resource opportunities, find the financial potential of the enterprise, etc.) and select the appropriate strategy, developed taking into account the potential capabilities of the enterprise, should be adjusted and be flexible depending on the situation in order to obtain the most positive result.

Local budgets of municipal districts of rural type

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.