UDK 352 Низшая ступень органов управления. Местное управление. Общинное управление
This article discusses the concept, role and importance of local budgets in the overall system of budgets of the country, as well as their functions at the local level, methods of generating local revenues and principles of spending local budgets.
local budgets, significance of budgets, revenues, functions of local budgets
1. Afanasiev M. P., Belenchuk A. A. Budget and budgetary system in 2 volumes. Volume National Research University Higher School of Economics. Moscow: Yurayt Publishing House, 2022. 58–67 p. (In Russ.)
2. Budget Code of the Russian Federation: Federal Law No. July 31, 1998. No. 145-FZ // RLS «Consultant Plus». (In Russ.)
3. Tax Code of the Russian Federation: Federal Law of July 31, 1998. No. 146-FZ // RLS «Consultant Plus». (In Russ.)
4. Ivanova N. G., Vassel T. A. The budget system of the Russian Federation // Moscow: Yurayt Publishing House, 2022. 38 p. (In Russ.)
5. On General Principles organizations of local self-government in the Russian Federation»: Federal Law of October 6, 2003 No. 131-F3 // RLS «ConsultantPlus». (In Russ.)
6. O byudzhete Respubliki Bashkortostan na 2022 god i planovyy period 2023 i 2024 godov: Zakon Respubliki Bashkortostan ot 20 dekabrya 2021 goda № 486-z // Rossiyskaya gazeta. 23 dekabrya 2021 g.
7. On the budget of the city district of Ufa of the Republic of Bashkortostan for 2022 and the planning period of 2021 and 2022: Decision of the Council of the city district of Ufa of the Republic of Bashkortostan dated December 18, 2019 (as amended on June 2, 2021) // Professional reference system «Kodeks». (In Russ.)
8. On the budget of the Republic of Bashkortostan for 2022 and the planning period of 2023 and 2024: Law of the Republic of Bashkortostan dated December 20, 2021 No. 486-z // Russian newspaper. December 23, 2021. (In Russ.)
