Problems of formation of income of local self-government. Financial and economic problems of local self-government Problems of formation of the financial economy foundation of local self-government

HELL. Kosmmin, B.I. Kychanov, All-Russian Correspondence Financial and Economic Institute, Department of Financial Management

In April 1999, a draft fundamental provisions (concepts) published public Policy development of local self-government in Russian Federation. The need to develop a concept is caused by the change of many problems of legal and financial support The activities of local government authorities, which impedes the effective solution of a number of major issues of the functioning of municipalities. There is inconsistency of the legislation of the Russian Federation on local self-government, a number of existing regulatory and legal acts contain provisions that are not relevant concepts of local self-government enshrined in the Constitution of the Russian Federation. On the other hand, regulations are accepted at the regional and municipal level, often contradictory Federal legislation.

Olliness of many legal issues of the activities of local self-government bodies are visible at least on this example. The Constitution of the Russian Federation found that the Earth may be in state and municipal property. The ownership of land would significantly strengthen the financial base of municipalities. But in adopted after the basic law of the Civil Code of the Russian Federation in Art. 214 notes that "Earth and other natural resources owned by citizens legal entities or municipalities, are state property. "Meanwhile at the time of adoption Civil Code There were practically no land owned by municipalities and therefore, despite the law proclaimed by the Constitution, the municipalities actually do not have the right to ownership of land.

1. Improving the legal framework of local finances

The construction of a democratic federal state requires a combination of centralism and independence of territories, a clear distinction between tax authority, income and budget expenditures of different levels. At the level of intergovernmental relations of federal authorities and subjects of the Federation, the following problems require their emergency solutions:

a clearer distinction between costs and revenues between budgets of different levels;

maximum financial independence of the regions;

improving the redistribution of funds through the federal budget to the budgets of the subjects of the Federation;

increasing the share of regional budgets in the consolidated budget, as the regional and local budgets account for 75 - 90% of the spending on the social sphere.

Olliness of these problems causes counter financial streams (the main part, such as VAT, is listed in the center, and then through the transfers system transfers back to the regions); encourages dependency of a number of regions due to the imperfection of the methodology for the distribution of the financial support fund of the regions; It gives rise to centrifugal moods in a number of subjects of the federation. In recent years, the deficit of regional budgets has increased significantly. So, for 1996 - 1998 The budget deficit of the Omsk region has grown by 3.5 times, in relation to income, it increased from 25.6% to 63.4%. One of the reasons for the deficit is the irrational distribution of tax revenues between the federal and regional authorities. The controversial is already in itself the idea of \u200b\u200btransfer from the regions of a significant amount of tax revenues to the center, and then return them with a large temporary gap in the form of transfers back to the regions. At the same time, part of the financial resources until recently "scroll through" banks, by no means, not in the interests of the state and regions.

Therefore, after analyzing the dynamics of recent years, the size of the oncoming cash streams, federal legislative authorities it is advisable to reduce such streams to a minimum, increase the amount of tax revenues to the subjects of the federation and municipalities and to reduce transfers to the regions.

Given that the state owns a stake in enterprises, many of which do not pay dividends, it is advisable to convey a part of these shares to the ownership of the subjects of the Federation. The main thing, of course, is not in the redistribution of property (the property of the subjects of the Federation and property at the federal level is of a single nature - the nature of state ownership), and in the effective management of this property. The subjects of the Federation at best, directly on the ground can participate in the management of inefficiently working enterprises, raise the return on public relations.

One of the options for solving this issue was found in the Kemerovo region. Here at the end of 1998, an agreement was signed with federal authorities, according to which 50% of the representatives of the region are included in the board of directors of enterprises in federal property. Thus, without changing the forms of ownership, the subject of the federation is able to effectively participate in the management of this property and is responsible for its use together with federal authorities. This fact requires careful analysis and with positive results - further distribution.

An equally important issue is currently inter-budgetary relations between the constituent entities of the Federation and the local government body. The entry into force of the Law "On Local Self-Government", and then the law "On the financial foundations of local governments", on the one hand, was a significant step in the development of local self-government, on the other hand, exacerbated the relationship in many regions between the branches of power (Primorsky Krai, Udmurtia, Omsk and Sverdlovsk region, etc.).

Intergovernmental relations of the subjects of the federation and local governments should be built, in our opinion, on the following principles:

a combination of the principle of centralism and independence of budget relations;

a clear distinction between budgets on a permanent basis of fixed income and approval relative to stable (for 3 years or more) regulatory income distribution standards;

high interest in the subjects of the federation of local governments in increasing level own taxesand non-tax revenues;

responsibility of the authorities of each level for the balance of budgets, economical use of budgetary funds;

compensation to local government budgets from regional budgets to cover the increased expenses caused by the decisions of the authorities of the constituent entities of the Federation;

complete, reliable and open information about income and costs of budgets of different levels.

There are various proposals to streamline the intergovernmental relations of the subjects of the Federation and local governments.

One group of these proposals binds the improvement of intergovernmental relations with the strengthening of the vertical of power, financing the most important budget expenditures of municipalities (for education, health, culture, etc.) from a single source of the subject of the Federation. Such proposals, however, conflict with the Budget Code, the laws "on local self-government", "On the financial foundations of local government in the Russian Federation".

Insufficient the legislative framework The formation of revenues of local self-government, the lack of clear standards for the distribution of regulatory taxes between the constituent entities of the Federation and the municipalities have led in recent years in many regions to a significant reduction in the financial resources of local governments, the destruction of the social infrastructure of major cities, etc. In the Omsk region for 1995-1998 There is, for example, a continuous decrease in the share of taxes left by Omsk, in favor of the regional budget, as evidenced by the data of the table. one.

Table 1.

Regulations of crediting to tax budgets in the Omsk Region in 1995 - 1998,%

Date of administration	By budgets
	Federal	Regional	Urban	District
Tax	01/01/95	37,14	41,62	21,24	0,00
	01/01/96	37,14	39,80	23,06	0,00
Profit	01/01/97	37,14	40,00	22,86	0,00
	13/01/98	37,14	44,20	18,66	0,00
	01/01/95	30,23	46,20	23,57	0,00
Revenue banks	01/01/96	30,23	44,19	25,58	0,00
	01/01/97	30,23	51,16	18,61	0,00
	13/01/98	30,23	54,58	15,19	0,00
	01/01/95	30,23	46,20	23,57	0,00
Insurance	01/01/96	30,23	44,19	25,58	0,00
	01/01/97	30,23	51,16	18,61	0,00
	13/01/98	30,23	54,58	15,19	0,00
	01/01/95	18,57	53,93	27,50	0,00
Video	01/01/96	0,00	63,32	36,68	0,00
	01/01/97	0,00	88,58	11,42	0,00
	13/01/98	0,00	90,67	9,33	0,00
	01/01/95	10,00	45,00	45,00	0,00
Income tax	01/10/96	10,00	45,00	35,00	10,00
	04/03/97	0,00	64,00	27,50	8,50
	13/01/98	0,00	50,00	50,00	0,00
	01/01/95	30,00	57,50	12,50	0,00
VAT	01/01/96	75,00	12,50	12,50	0,00
	01/01/97	75,00	9,62	14,34	1,04
	13/01/98	75,00	19,90	5,10	0,00
EXCIZES CALLERS	01/01/95	50,0	0,00	50,0	0,00
	01/07/96	50,0	0,00	0,00	50,0
	01/01/97	50,0	0,00	50,00	0,00
	13/01/98	50,0	47,5	2,50	0,00

As can be seen from these data, the share of income tax, the left budget of Omsk for 1995-1998. It decreased from 21.24% to 18.66%, from income of banks from 23.57% to 15.15%, a similar picture on taxes from insurance activities. By reports from video galleons, the share of the city budget fell 3 times, and the regional increased by 1.7 times. VAT only for 1997-1998 The share of Omsk decreased from 14.34% to 5.10%, that is, 2.6 times, and the proportion of the region increased from 9.62% to 19.90%, that is, 2.1 times. If the city was delivered in 1997, 50% of excise taxes on liquor-vodka products, and the rest of them went to the federal budget, then in 1998 with the same share federal budget 47.5% of excise taxes were directed to the regional budget and only 2.5% - to the city budget.

1

The article examines the problems and prospects for strengthening the financial foundations of local self-government in Russia. The features of the development of the municipal finance system in the country associated with the conduct of budget reform and local government reforms are disclosed, various aspects of the financial independence of municipalities are analyzed. The trends of reducing the share of tax revenues of local budgets in the growth of the share of gratuitous receipts from the budgets of the higher level of the budget system, deterioration of the balance of local budgets and increase their debt obligations. Key areas of strengthening the financial foundations of local self-government were allocated, proposals were formulated to increase the income base of local budgets due to the growth of its own tax sources, accounting for financial policies and choosing the forms of financial support for municipal formations of their financial potential and the effectiveness of its use.

local government

financial basics

municipal members

local budget

financial transfers

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The complex tasks of the systemic transformations of the budget sphere, aimed at ensuring the long-term balance of the country and the sustainability of all levels of the country's budget system, determine the need to strengthen the financial foundations of local self-government as an important factor in socio- economic Development municipalities. In this regard, identifying problems and prospects of such a strengthening is of particular importance for the consistent implementation of budgetary reforms affecting the municipal economy and, ultimately, the well-being of citizens.

Purpose of the study. The purpose of the study is to identify problems and substantiate the main areas of strengthening the financial foundations of local governments in Russia.

Materials and research methods

The basis for the study of opportunities for strengthening the financial foundations of local governments is the methods of situational, comparative, financial and economic and mathematical analysis.

Results of research and discussion

According to the fundamental provisions of state finance theory and public sector An important factor in public welfare growth is to improve the efficiency of public resource use, implemented by reducing the costs of providing public goods, compliance with the proposal of these goods, consumer preferences in spatial and temporal cuts and more complete satisfaction of the needs of the population of the relevant territory in high quality public benefits. At the same time, the municipality can provide citizens living in its territory, high-quality public goods subject to sufficiency and stability of their financial framework. Strengthening the financial foundations of local governments means an increase in the possibilities of their impact on the formation of the financial potential of municipalities when ensuring a better expression of the interests of citizens, increasing the political responsibility of local authorities, transparency and accountability to citizens of their activities. According to Art. The 9 European Charter of Local Self-Government, "local governments have the right to sufficient financial resources that they can dispose."

During the budget reform and reform of local self-government, the system of municipal finances in the Russian economy has undergone significant changes. Institutional and legal foundations of local governments were created, which received consolidation in a number of official documents (Table 1). A hierarchical territorial organization of municipal finances was formed, including seven types of municipalities.

The result of the reform of local self-government and the budget process in Russia was a number of changes that had a positive impact on the development of municipalities. The authorities of the authorities were distinguished, the procedures for their delegation from the Federation - regions, from the regions - municipalities, were established, the principles of financial support of local governments, which prevent the adoption of "non-financial mandates". However, despite the importance and significance of the transformation carried out, the situation in the field of the formation of sufficient financial foundations of local government has not improved.

In addition, the creation of a significant number and different types of municipalities with a differentiated level of socio-economic development and financial potential led to the complication of the process of regulating intergovernmental relations at the subfederal level against the background of preserving the heterogeneity of regional models of intergovernmental relations.

The share of local budget revenues in relation to GDP from 1998 to 2014 decreased from 8.7 to 4.9% (Fig. 1).

The share of tax revenues in the income of local budgets, in 2003, at 51.6% in 2014 decreased to 31.2%, including the share of local taxes (land and on property individuals) - from 9.4% to 4.7% (Fig. 2). Thus, local taxes do not play a significant role in the formation of the financial foundations of local self-government. On average, local taxes share in Russia, despite some tendency to increase in 2006-2014, associated with the institutionalization of land and property relations, is now about 15% of tax revenues of local budgets.

Table 1

Legal basis for the financial independence of local self-government

Legislative act
Constitution of the Russian Federation	Art. 132 p.1. "Local governments independently manage municipal property, form, approve and execute the local budget, establish local taxes and fees, carry out public order protection, and also solve other issues of local significance."
Budget Code of the Russian Federation	Art. 31. "The principle of independence of budgets means: the right and obligation of state authorities and local government bodies to independently ensure the balance of relevant budgets and the effectiveness of the use of budgetary funds ...".
Federal Law of October 6, 2003 №131-FZ "On the General Principles of Local Self-Government Organization in the Russian Federation"	Art. 49, p.1. "The economic basis of local governments are the property, the funds of local budgets, as well as the property rights of municipalities" Art.51, paragraph 1, "local government authorities on behalf of the municipality independently own, enjoy and dispose of municipal property in accordance with the Constitution Russian Federation, federal laws and adopted in accordance with the regulatory legal acts Local governments. " Art. 51, P.2 "Compilation and consideration of the local budget project, the approval and execution of the local budget, the implementation of control over its execution, the preparation and approval of the local budget execution report are carried out by local government bodies on their own compliance with the requirements established by the Budget Code of the Russian Federation.

Fig. 1. Revenues of local budgets in the distribution system of income on the levels of the budget system,% of GDP

Fig. 2. Tax income and receipts from local taxes in the total volume of income of local budgets,%

Fig. 3. Tax on income of individuals in tax income of local budgets,%

The main source of tax revenues of municipalities remain deductions from the tax on income of individuals (Fig. 3).

In the structure of income of local budgets, negative changes are occurring related to the formation of a large-scale system of financial transfers in the process. There is a tendency to increase the volume and share of gratuitous receipts from the budgets of the superior level of the budget system (Fig. 5).

In 2014, in the structure of local budget revenues, tax revenues accounted for 27.6%, non-tax revenues - 8.6%, intergovernmental transfers (without subventions) - 29.5%, subventions - 34.3% of the total income of local budgets. Just share of gratuitous revenues from the budgets of the superior level of the budget system in total incomes of local budgets amounted to 63.8% in 2014.

The trends have led to deterioration of the balance of local budgets and the growth of their debt obligations (Table 2).

Fig. 4. Dynamics and structure of income of local budgets

table 2

Balanced by local budgets and debentures municipalities, billion rubles.

To the problems that are systemic nature can also be attributed: the centralization of budget-forming taxes at the federal and regional levels of the budget system, the inconsistency of the expenditure authority of local self-government bodies by fixed income sources of local budgets, the weakness of fiscal incentives to attract investors in the territory of municipalities, the lack of local authorities Due to their financial non-independence of interest in conducting transformations aimed at improving the quality of public finance management and the quality of services to the population.

In this regard, the system of reforming municipal finances involves the solution of two interrelated tasks: first, raising financial opportunities Local governments by adjusting the current system of taxation and intergovernmental relations and, secondly, the creation of incentives to develop and conduct effective financial policies to municipalities.

Based on the generalization of the above problems, as part of solving these tasks, the following key directions of strengthening the financial foundations of local self-government can be distinguished:

Strengthening the role of local taxes in the formation of the revenue part of local budgets, as well as consolidation of additional taxes or deductions from them. As additional taxes that can be transferred to the local level should be considered such taxes, income from which directly depend on the efforts of local governments, in particular, taxes within special tax regimesinstalled for small businesses, tax on the income of individuals paid by individual entrepreneurs;

Development of a complex of measures focused on the implementation of reserves for the formation of own income sources, including increasing financial and tax potential, reducing tax arrears, increasing revenues from the use of property in municipal property, improving income accounting (profits) of municipal unitary enterprises;

Accounting when conducting financial policies and choosing the forms of financial support for municipal formations of their financial potential and the effectiveness of its use.

The implementation of these measures will lead to an increase in their own income of municipalities and strengthening their financial independence.

Conclusion

In a modern situation, which characterizes the slowdown in the economic dynamics and compression of the state's financial resources, an important factor in increasing the sustainability and balance of the country's budget system is becoming increasing the effectiveness of municipal finance management by strengthening the financial basis of local self-government. This implies the development of an integrated mechanism that includes regulatory and stimulating measures to adjust the current system of taxation and intergovernmental relations and the formation of effective financial policies of municipalities

Bibliographic reference

Igonina L.L. Problems and prospects for strengthening the financial foundations of local self-government // International Journal of Applied and fundamental studies. - 2015. - № 8-1. - pp. 124-128;
URL: https://applied-research.ru/ru/Article/View?id\u003d7054 (Date of handling: 02/19/2020). We bring to your attention the magazines publishing in the publishing house "Academy of Natural Science"

Introduction 3.
Chapter 1. The concept and essence of the financial and economic foundations of local self-government 8
1.1. Concept of financial economic base Local self-government 8.
1.2. Municipal property as the economic basis of local self-government 15
1.3. Municipal Finance as the financial basis of local self-government 25
Chapter 2. Condition, Problems and Improving Legal Regulation of the Financial and Economic Fundamentals of Local Self-Government 37
2.1. The current state and problems of regulating the financial and economic foundations of local self-government 37
2.2. Directions of improving the legal regulation of the financial and economic foundations of local self-government 48
Conclusion 65.
Literature 68.

Fragment of work for review

Introduction
Modern Russia claims to be legal state. This provision enshrines the main law of the country of the Constitution.
But the formation of a legal state can only be stated if it is created as a legislative array that guarantees the unhindered human rights and citizen's rights and the mechanism of its implementation. It concerns this and the issue of the realization of the rights to territorial local self-government.
Is it possible to say that the legal framework for the basis of the organization of local self-government is perfect?
According to experts, create a high-quality and effective system of legislation on local self-government in practice turned out to be a very difficult matter. The federal laws and laws of the constituent entities of the Russian Federation adopted for the past period are not responsible for these criteria. The need to improve legal regulation in the field of local self-government as one of the actual areas of state policy states in the decree of the President of the Russian Federation "On approval of the main provisions of the state policy in the field of local government in the Russian Federation" of October 15, 1999 No. 1370. It has disagreement and non-systematization of the legislation of the Russian Federation on local self-government, incomplete and inconsistent legislative regulation of many issues of the organization and activities of local self-government.
The main principles of the organization and activities of local self-government throughout the country are established, above all, in the Constitution of the Russian Federation. The main law of the country enshrines: local self-government is recognized and guaranteed in the Russian Federation. Local self-government within its authority independently. Local governments are not included in the system of state authorities (Article 12 of the Constitution).
Along with the Constitution, it is necessary to allocate such an act of international legal nature as the European Charter of Local Government (Strasbourg, October 15, 1985). Article 4 of the Charter enshrines that "the main powers and competence of local authorities are established by the Constitution or the law. However, this provision does not exclude the provision of local governments in accordance with the law of authority and competencies for specific purposes. "
If the Constitution and Charter establish the main principles of local territorial self-government in the Russian Federation, the basis of such legislation is the Federal Chanis of August 28, 1995 N 154-FZ "On the General Principles of Local Self-Government Organization in the Russian Federation" (with amended and add., entering into force on 01/01/2008). As noted in the preamble, this Federal Law, in accordance with the Constitution of the Russian Federation, determines the role of local self-government in the implementation of democracy, the legal, economic and financial bases of local self-government and government guarantees of its implementation establishes the general principles of organizing local governments in the Russian Federation.
Describing this legislative act, experts are noted. The current federal law "On the General Principles of Local Government Organization in the Russian Federation" was adopted in the conteposition of the President of the Russian Federation, the State Duma and the Council of the Federation. As a result, a compromise version of the framework law was adopted, which is largely visible. In addition, it should be borne in mind that by the time the development and adoption of the law did not have the necessary experience in the functioning and interaction of the main institutions of power in the new federated State. The hopes of federal legislators on the fact that within the framework of the general principles formulated at the federal level, the subjects of the Federation will clarify the procedure and powers local government, not justified, since regional authorities were not interested in creating conditions for the independent activities of municipalities due to objectively existing competition for the authority and resources. As a result, the Federal Law on the General Principles of the Organization of Local Self-Government contains only the foundations and some general principles of delimitation of powers. Therefore, the law has repeatedly made changes, which, however, in the opinion of most researchers did not exhaust the objective need for further improvement of the document.
Thus, in the field of formation and functioning of the financial and economic foundations of local self-government, there are many many unresolved and discussion issues, some of which will be discussed in this work.
The object of the study is the area of \u200b\u200bfunctioning of local self-expression. The subject of the research is the financial and economic foundations of local self-government.
The goal of the course work to disclose the main problems of the formation and development of the financial and economic foundations of local self-government and show the possible ways to solve them. To achieve the goal, the following tasks were delivered:
1. To reveal the essence of the concept of "financial and economic foundations of local self-government" and describe the genesis of this concept in the legislation of the Russian Federation.
2. To explore the concept and significance of municipal ownership as the basis of local self-government.
3. Consider the concept and structure of municipal finances as the foundations of local self-government.
4. Analyze the state of legislation in the field of regulating the financial and economic foundations of local self-government and identify the main problems.
5. Suggest the directions of improving existing legislation.
With the help of the disclosure of the tasks in term paper The essence and features of the regulation of the financial and economic foundations of local self-government in the Russian Federation is revealed. Some problems are shown, the solution of which is necessary for the normal development of the Russian state.
In the course work used various literature. To disclose theoretical work issues, the basic information was collected from various textbooks and tutorials. Deeper theoretical information was obtained from scientific works of such authors as N.M. Korkunov, I.D. Sanachev, A.A. Sergeev et al. In addition, laws, codes and others are used. Legislation of the Russian Federation.
In the articles of periodic press and materials of law enforcement practice, information was obtained about the current state of studying the problem of regulating the financial and economic foundations of local self-government and identified the main practical problems.
In accordance with the purpose and tasks, the work is divided into two chapters. The first chapter discusses theoretical concepts financial and economic foundations of local government. The concepts and significance of municipal ownership as an economic basis and municipal finances as the financial basis of local self-government are considered.
The second chapter analyzes the peculiarities of the current state and the challenges of regulating local self-government. Some problems have been identified and possible directions for improving legislation are shown.
Chapter 1. The concept and essence of the financial and economic foundations of local self-government
1.1. The concept of the financial and economic foundation of local self-government
Important for the activities of local self-government, especially in the era of its formation, has how much it is provided with relevant material resources. Without a decent economic basis, self-government will remain a fiction, and the rich experience of our country convincingly proves it. Local authorities in the pre-reform period were damaged precisely due to the lack of economic independence. Basically, the functions of local representative bodies were reduced to financing social events at the expense of the state budget; This led to their full dependence on the higher authorities even when solving purely local issues. The practice of foreign countries whose municipalities have owned, their sources of income in the form of local taxes or some shares from national taxes, testifies: even if these sources are missing, the very presence of its own economic base guarantees local authorities to maintain independence. In the Russian Federation, the creation of the financial and economic foundation of local self-government began in the 90s. The very concept of municipal ownership for the first time appeared in the Law of the RSFSR "On Local Self-Government in the RSFSR", which entered into force in 1991. At the same time the Verkhovna Council of Russia Special Decree delimitiate State Property for the Federal Property, Property of the Federation of Federation and Municipal Property. The latter was proclaimed public domain of the respective territories. The management of such property was entrusted to local governments, although the citizens were entitled to direct participation in solving such issues. In the future, the problem of municipal ownership was tested in a number of legal acts adopted at the federal level. The Constitution of the Russian Federation approved in 1993, confirming the right of citizens to local governments, focused on municipal authorities the right to independently dispose of municipal property, assert and execute the local budget, to establish local taxes and fees. Finally, in the Federal Law of the Federal Law "On General Principles of Local Self-Government Organization in the Russian Federation", the economic basis of local governments "make up the municipal property, local finance, property that is owned and transferred to the management of local governments, and Also, in accordance with the law, other property, serving the satisfaction of the needs of the population of the municipality.

List of references

Special literature
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The consideration of the optimal status and delimitation of powers of local governments would be incomplete if they do not apply to the material basis of these issues. In 1995, the legislator established one of the important financial guarantees of local governments - the duty of state bodies to ensure the minimum local budget to each municipal education (part 1 of article 37). In turn, the minimum local budget itself is determined on the basis of the need to ensure the satisfaction of the basic vital needs of the population in areas related to the management of municipalities, at a level not lower than the minimum state social standards. Decree of the President of the Russian Federation of May 23, 1996 No. 769 "On the organization of preparation of state minimum social standards for determining the financial standards for the formation of budgets of the constituent entities of the Russian Federation and local budgets" it was established that the formation of a system of state-owned municipal social standards should be carried out in a single legal framework and general methodical Principles, which eliminates the possibility of developing and applying in the subjects of the Russian Federation its own social standards. However, such state minimum social standards have not been developed and adopted. As a temporary regulatory act, which in the formation of budget projects, it was recommended to be guided by the subjects of the Russian Federation and local governments, a decree of the Government of the Russian Federation of July 3, 1996 No. 1063-Р, approved social standards and norms. These social standards and quantitative standards show the need to provide the population with health care, culture, mass media, etc. per unit of its number. Based on the cost of the content of these objects, as well as expenses for the maintenance of the work of the municipality of the municipality, the minimum local budget was determined. Given the fact that the order of the Government of the Russian Federation of July 3, 1996 No. 1063-P has a recommendatory nature for the authorities of the constituent entities of the Russian Federation and municipal authorities, it would be inappropriate to talk about the guaranteement of minimal local budgets.

Attention is drawn to the fact that, according to the current version of the 2003 law, almost all the norms of the budget device and the budget administration of municipalities have a refusal (to the Budget Code of the Russian Federation). Currently, instead of the concept of "Minimum Local Budget", the term "level of computational budget security of municipalities" was introduced. This level within the territory of a certain subject of the Russian Federation is determined by the ratio of tax revenues per resident who can be obtained by the budget of the municipality based on the level of development and structure of the economy and (or) tax base (tax potential) and a similar indicator on average for the relevant types of municipalities, taking into account differences in the structure of the population, socio-economic, climatic, geographical and other objective factors and conditions affecting the cost of providing municipal services per inhabitant (Part 3 Art. 137 of the RF BK). In part, these provisions made first in the 2003 Law, and then to the Budget Code of the Russian Federation, were already predetermined by the practice of regional legislation. In the absence of the Federal Law on State Social Standards, the subjects of the Russian Federation tried to identify and fix the material and social indicators of self-sufficiency of administrative-territorial entities, and on the basis of the data obtained, organize activities and establish the powers of local authorities. In certain regions, laws defined, for example, temporary minimum social norms municipalities (Kaluga region), the minimum budget of the municipality ( Leningrad region), standards and norms that determine the minimum necessary number of employees of local governments to solve local issues (Irkutsk region), the monetary content of municipal employees (Yamalo-Nenets Autonomous Okrug), the financial foundations of local government (Vladimir, Kursk region). In turn, the federal legislator established that exclusively at the expense of its own income and the sources of financing the deficit of the relevant local budget are expendable obligations arising from the adoption of municipal legal acts on local matters and other issues that are entitled to solve local authorities in accordance with federal laws. self-government, as well as the conclusion of municipal education (on behalf of the municipality) of contracts (agreements) on these issues; Conclusions on behalf of the Municipal Education of Contracts (agreements) by municipal officials (part 1, 2, Art. 86 of the RF BC). Given the above-mentioned problems of incorporate state powers and a large proportion of the state component in the competence of local governments in certain matters of local importance, the total unprofitability of municipalities, which is perceived by opponents of the idea of \u200b\u200blocal self-government as the inability of this power in principle to solve local problems without the support of state bodies.

In this regard, it would be useful to pay closer attention to Art. 87 of the BC of the Russian Federation, which refers to the register of expenditure obligations. Under the register of expenditure obligations, a Code (list) of laws, other regulatory legal acts, municipal legal acts, which cause public regulations and (or) legal basis for other expenditure obligations, indicating the relevant provisions (articles, parts, paragraphs, paragraphs, is understood. subparagraphs, paragraphs) of laws and other regulatory legal acts, municipal legal acts with the assessment of the volume of budget allocations required for the fulfillment of the obligations included in the registry. It seems that when drawing up budgets, these regulations should be carefully examined, analyzing the content of the latter from the point of view of whose actions to implement obligations established by these acts, based on organizational, qualifications, economic and other possibilities, are actually necessary for their execution. As a form of an intergovernmental transfer from the federal budget or budget of the Directory of the Russian Federation to Municipal (Local) budgets for the authorization of local authorities on local importance, subsidies must be used. Meanwhile, the allocation of subsidies to local budgets from the federal budget or from the budget of the subject of the Russian Federation is not allowed if this is not provided for by the relevant federal or regional regulatory legal acts (part 3 of Article 132 and Part 3 of Art. 139 of the BC of the Russian Federation). In other words, federal or regional authorities independently without any coordination with municipalities are defined both both the volume and maintenance and the level of ensuring the powers of local self-government bodies in the allocation of subsidies, including in spheres state regulation. And if, when endowed with individual government powers, there is some minimum guaranteed bodies of local government to challenge, including in court, the amount of transmitted funds or method (methods) of the calculation of standards for determining the total subventions provided to local budgets from the federal budget budget The subject of the Russian Federation for the implementation of the relevant authority, as these provisions are presented in the relevant law on empowering local government authorities (part 6 of Art. 19 of the 2003 Law), then on issues of granting subsidies, in particular, from the budget of the subject of the Russian Federation, Where goals, conditions for the provision of subsidies, the criteria for selecting municipalities to provide these subsidies and their distribution between municipalities are established by the subject of the Russian Federation, such disputes on the initiative of municipalities are unlikely and unpromising. In addition, the multipurpose nature of subsidies (co-financing costs for any joint programs; implementation of additional measures to support the sectors of the economy, the labor market and the social sectors, the social security of the population; management of jointly used natural, cultural and historical, economic and other objects and Dr.) implies a wide discretion and freedom of action of the subjects of the Russian Federation.

It should be provided with municipalities guarantees not only on the issue of the obligation of financial support for the implementation of various state powers (delegated laws; "hidden" in matters of local importance; incorporated, i.e., actually state, but designated as their own powers of local governments), but also On the basis of the adequacy of the standards of deductions to local budgets from state budgets. Currently, municipal entities can only express their position in the size of these deductions when making budgets of the constituent entities of the Russian Federation, which the latter may not accept. In turn, the lack of the possibility of planning budget policy on a long-term basis due to the continuous change of the rules of the game (budget deductions) deprives local self-government the possibility of investing long-term social development programs and work on the formation additional sources Financing 1.

The conditions of the protracted and extremely difficult economic crisis russian economycaused primarily by unfavorable international events (2014-2015), requires attention to another aspect between budget financing State of municipal authorities. As noted by O. I. Bazhenova, "The mechanism of inter-budgetary financing, based on the concentration of financial resources in the Federation and their further redistribution between the regions, and the last among municipal entities, has become the main tool for the implementation of the centralization policy in conditions of the financial situation favorable. However, in the case of its deterioration, the state, apparently, there will be no other choice as returning to the 2002-2006 reform. Policy, which allowed a support for the principle of independence of local self-government to declare municipalities not only organizationally, but also financially responsible for solving almost all social problems and functions. "

Observing the dependence of local self-government from the material factor, it is impossible not to pay attention to the fact that through this factor the state can program the sufficient and desired mode of manifestation of local self-government, expressed in self-regulation of social relations. In this case, the state provides and controls only the lower threshold of this manifestation. At the same time, local self-government, which in its material development goes beyond the state minimum social standards, has already ceased to be a simple "shadow" of the state and begins to form its own social policy. In one case, this is a desire to improve the lifestyle of people and create an additional (in addition to state-owned minimum standards) a network of sports and health institutions, in another case, this policy, expressing in increased attention to disabled people and elderly citizens and care for them, in the third - Improving the improvement and quality of public utilities. Of course, as part of the state social standards, it is possible to implement the function assigned to local self-government bodies in different ways, but in this case it will not be about the social policy of the municipality, but about the quality and effectiveness of the services provided by him.

Turning to an example to foreign experiences, it should be noted that in a number of Scandinavian states in 1984-1986. An experiment was conducted to create so-called free communes. Local authorities who were provided for a certain period of such status were entitled to deviate in the interests of their communities from organizational, procedural and political standards established by the Central Government, and to search for alternative ways to providing services to the population. As in the foreign and in the domestic practice of local governments, there are cases when municipalities have established free travel on municipal transport on their territory, they carried out a free distribution of food, medicines and other goods at their own income. By the way, according to Part 5 of Art. 20 of the 2003 Law of the Local Government Agencies have the right to carry out costs at the expense of the budget of the municipality for not transmitted in the order of Art. 19 government powers, not only if the possibility of exercising such expenses is provided for by federal laws, but also regardless of the availability of such provisions of federal laws if the costs are aimed at additional measures of social support and social assistance to certain categories of citizens.

Meanwhile, the use of such opportunities by municipalities is, rather, an exception, since, thanks to the efforts of the federal legislator, the load on local budgets increases annually. So, in accordance, for example, with art. 14 of the 2003 Law of the local government of settlements through the income of local budgets, with the exception of inter-budget transfers provided from the budgets of the budget system of the Russian Federation, and the receipts of tax revenues on additional issues of deductions are provided (and essentially recommended) create museums of settlements; perform notarial actions; participate in the implementation of care and guardianship activities; create conditions for carrying out activities related to the implementation of the rights of local national-cultural autonomy in the territories of settlements; participate in the organization and implementation of activities on the mobilization training of municipal enterprises and institutions in the territories of settlements; create a municipal fireguard; Eventing events for catching and maintaining street animals living in the territories of settlements, etc. Such expansion in relation to local self-government will consistently lead to the adjustment of the individual functions of the state aimed at liberalizing relations between society and the state, focusing the attention of the latter on others, no less important government challenges.

Meanwhile, the questions of financing the powers of local governments remain the most difficult task, and the matter here is not only in the lack of funds. The organizational component of this task is the need to clearly distinguish between functions in the finance management process between the bodies participating in it. The main task of the financial bodies of local self-government is financial planning. Budget bodies must organize a budget process, and the control bodies are to control the expenditure of funds. Mixing these functions is unacceptable because the interests of these organs are different. So, if you impose a funding function to budgetary bodies (which happens quite often), the financial planning process will be subordinate not to the interests of the development of the municipality, but the interests of the Contractor. Also you can not combine the functions of control and execution functions.

The absence of municipal formations with its own solid financial base puts them dependent on the one hand, from the state budget, on the other hand, on private capital investments. And the same dependence should not be excessive, otherwise the spectrum of interests, which pursue local governments, begins to change under pressure from this dependence, when implementing their powers. For example, as a result, the central government in the UK covered 67% of local expenses with its subsidies, local authorities did not feel completely responsible for utilities. The Commission found that subsidies should not exceed 50% of expenses, and additional funds should be founded using a local pillow tax. It should be noted that in addition to direct impact on the source of budget financing of municipalities in a number of Western countries, there are other ways of influencing the central government to local authorities, which are expressed, for example, in the involvement of local authorities in solving state problems, in strengthening pressure on local authorities To reduce their costs through the growth of the responsibility of local authorities, the transfer of individual powers to the superior links of power, etc.

In the Russian Federation, a serious blow to the financial basis of local self-government was defeated by the Tax Code of the Russian Federation, according to which 1.5% tax from revenue from the sale of goods (works, services) was seized in the municipalities, which, according to official data, was up to 70% of the total amount of local tax revenues. Since only real powers may be the basis for real responsibility and interest in the results of its activities, in the future you need a complete refusal to divide taxes and tax revenues to "own", "fixed" and "regulatory". All taxes and receipts should be only their own.

Currently, according to the Tax Code of the Russian Federation, local taxes are established by this Code and regulatory legal acts of representative bodies of municipalities (clause 4 of Article 12). Local taxes include land tax, property tax and trade fees (Art. 15). The independence of the municipality is manifested not only in the possibility of establishing a representative body of the municipality, for example, land tax, but also in determining tax rate, order and timing of tax payment, tax benefits, grounds and order of their use, including the establishment of a non-taxable amount for some categories taxpayers (paragraph 2 of Art. 387 of the Tax Code of the Russian Federation).

The Budget Code of the Russian Federation holds the previous order of dividing all incomes of local budgets and along with independent sources in order to level the level of budget security of settlements provides for the creation of regional and district financial support funds in each subject of the Russian Federation. The question of optimizing budget relations of municipalities is closely related to their economic independence. According to Art. 136 of the BC of the Russian Federation was differentiated by the degree of independence of municipalities in the adoption by local self-government solutions on their issues in inversely proportional dependence on the share of subsidies from other budgets of the budget system of the Russian Federation. Thus, when the share of these subsidies is exceeded within the set period of more than 5% of its own revenues of local budgets, restrictions apply to the right to establish the amount of remuneration of deputies, elected officials of local self-government, municipal employees, the content of local governments. If more than 20% of its own revenues are exceeded, restrictions are already concerned about the right to establish and execute expenditure obligations that are not related to the decision of the issues directly related to the Constitution of the Russian Federation, federal laws, the laws of the constituent entities of the Russian Federation to the authority of local self-government bodies. If the excess of subsidies is more than 50% of the volume of own revenues of the local budget, then a number of restrictive measures of financial state control are applied to such a municipality related to the preparation and execution of the local budget. According to the data, which led E. Markvart, from the total number of municipalities in 2014. Only in 10% of them, the share of inter-budget transfers (without subventions) and income transferred on additional taxation standards from taxes in their own incomes of local budgets was less 10%, in 78.5% of local budgets - more than 30%, including 37.4% - more than 70%. "

Of particular interest is intergovernmental relations, developing between different levels of municipalities. At first glance, it may seem that the distribution of subsidies from the district fund of financial support for settlements, which is approved by the decision of the representative body of the municipal district, makes dependent and subordinate to the settlement from the municipal district, within the boundaries of which it is located. However, this is not so, which is confirmed by clarifications data in the decision of the Constitutional Court of the Russian Federation of November 11, 2003 No. 16-p. According to these explanations, it does not contradict the Constitution of the Russian Federation, empowering local governments of municipalities by the state powers of the Chelyabinsk region on the distribution of taxes and fees among local budgets that regulate taxes and fees, funds transferred from the regional budget in the procedure of interbudgetary regulation on the basis of uniform principles and conditions defined in the Law of the Chelyabinsk Region on the regional budget for the next fiscal year in order to align the level of minimum budget security, since such distribution is subject to funds from their own budget revenues Subject of the Russian Federation. The powers of local governments of municipalities - areas are limited to the application of uniform principles and methods of establishing the standards of deductions from regulatory income and the distribution of financial assistance funds, and the implementation of these powers should not violate the financial independence of municipalities that are within the boundaries of other municipalities. At the same time, the conflicts of the Constitution of the Russian Federation recognized the provisions on the entry of local government authorities by government authority to distribute and consolidate budget expenditures due to the uncertainty of the regulatory content and the possibility of violation of the financial independence of municipalities in the boundaries of the territory of other municipalities.

Only after the legislative measures are guided by law in financial, budgetary and other material relations (in particular, in the issue of delimitation of land rights, etc.) it will be possible to talk about the real property responsibility of municipalities as economic entities, and at the same time evaluate the effectiveness of the implementation powers their bodies. Then the experience of attributing municipalities to financially disadvantaged, which, for example, is available in Pennsylvania (USA) may be in demand. As criteria for such a state of municipalities, the following are: 1) there is a deficit in the budget for three years with a deficit of 1% and more in each subsequent fiscal year; 2) the expenses of the municipality exceed income for three years or more; 3) the municipality did not fulfill obligations to pay for the principal debt or interest on any obligations; 4) The municipality delayed payment statement for 30 days; 5) the municipality was not able to negotiate with creditors to settle claims exceeding 30% fund or budget; 6) The municipality cannot carry out mandatory minimum budget payments (in particular, to the municipal pension fund). The initiators of the bankruptcy procedure can be: 1) a municipality management body (by adopting a resolution by a majority vote); 2) creditor municipal duty at 10 thousand dollars and more; 3) 10% of the members of the electorate of the municipality, which voted in the last municipal elections; 4) 10% of municipal employees who are not paid wages for more than 30 days; 5) guardian or agent for municipal payments pension FundUnless mandatory payments are made. The petition is submitted to the Department of Public Affairs, which can make the conclusion that the municipality falls under the criteria of financial decline.

If we talk about the position of the federal legislator on the subject of the measures to be applied to financially unfavorable municipalities, then in accordance with paragraph 2 of Part 1 and Part 4 of Art. 75 of the 2003 Law, if there are overdue arrears in the municipal formations, exceeding a certain percentage of their own revenues and budget allocations in the reporting fiscal year, at the request of the Supreme Official (Head of Administration) of the Directory of the Russian Federation and (or) of the representative body (chapter) of the municipality By decision arbitration Court The subject of the Russian Federation in order to restore the solvency of the municipality may introduce a temporary financial administration for up to one year.

An integral sign of each municipality is the presence of municipal property, which is an important factor in optimizing the functioning of local self-government. In Appendix No. 3 to the Resolution of the Supreme Council of the RSFSR of December 27, 1991 No. 3020-1 "On the delimitation of state ownership in the Russian Federation for the Federal Property, state ownership of the republics as part of the Russian Federation, edges, regions, an autonomous region, autonomous districts, Moscow and St. Petersburg cities and municipal ownership "was given a list of objects related to municipal property. On the basis of this resolution, in the process of privatizing state and municipal property in places (in areas, cities, towns) and there was a "redistribution" of the property, which touched individual property facilities in favor of municipal authorities.

It should be noted that in some cases the question of belonging to a particular property of the property could be resolved not only for purely formal features, but also on the basis of the constructive and other features of the object itself. So, according to the Moscow region law of July 25, 1996, "On the general principles of formation, management and disposal of municipal property in the Moscow region" in the transmission of objects, the list of which is given in Appendix No. 3 to the Resolution of the Supreme Soviet of the Russian Federation of December 27, 1991 No. 3020-1, the municipal property could be denied if the population served as an object included in the list, members of the local community of other municipality account for less than 50% or within another municipality of the enterprise (institution) is implemented less than 50% of the total Produced products (work performed, services), there is no possibility of organizational and (or) territorial separation of units or branches included in the list (clause 3 of Article 16 of the Law). At the same time, such institutions could be transferred to the share ownership of several municipalities in their preliminary approval (clause 4 of Article 16 of the Law).

The list of objects of municipal property defined in Appendix No. 3 to the Resolution of the Supreme Council of the RSFSR of December 27, 1991 No. 3020-1 was only an initial "authorized capital" of municipalities. In addition, the specified list of facilities was not exhaustive, at the disposal of the President of the Russian Federation of March 18, 1992 No. 114-RP authorities of the authorities of the Russian Federation was allowed to transfer other objects of state ownership to the municipal property.

In privatization state enterprises The procedure for transmission to the municipal property on the balance sheet of these enterprises of social and cultural and utilities objects in accordance with the decree of the President of the Russian Federation dated January 10, 1993 No. 8 and Decree of the Government of the Russian Federation dated March 7, 1995 No. 235. This order In the absence of local governments, the necessary production and communal production base of housing and communal services envisaged the possibility of concluding with the relevant privatized state-owned enterprises of the contract for its design, construction and financing. Considering the fact that in the late 1980s and in the early 1990s, when many state enterprises have emerged economic difficulties, the objects of socio-cultural and utilities have been practically not funded and fell into decay, their transfer to local governments is not I added, and reduced property assets of local government, as it required additional unforeseen costs for repair and maintenance of such objects that significantly exceeded the real incomes obtained by using these objects. It should be noted that cases of transmission to the balance of local self-grade property are observed in other legislation. So, in accordance with Art. 148 of the Federal Law of October 26, 2002 No. 127-FZ "On Insolvency (Bankruptcy)" of the debtor's property, which was not sold during the bankruptcy proceedings and from the adoption of which lenders refused, as a rule, is transmitted to local governments to the location of the debtor's property which carry all the costs of the content of this property. In addition, according to general ruleestablished in Art. 225 Civil Code of the Russian Federation (part of the first), all defamatory immovable things on the application of local governments are subject to accounting (registration) and subsequent appeal in court to the municipal ownership of the municipality in which they found.

In the 2003 law, the list of property objects is tied to the list of issues under the jurisdiction of relevant municipalities. A strictly targeted nature of objects of municipal property intended to address local issues, ensuring the activities of bodies and officials of local self-government, municipal employees, employees of municipal enterprises and institutions, as well as state-owned facilities transferred to local government to the implementation of individual government powers, is confirmed by the requirements This law on the need to re-spindle or alienation in accordance with the federal law of the property in the municipal formation of property, which does not meet the specified goals (part 5 of Art. 50). As for the mechanism of the redistribution of non-core property between state and municipal authorities, for this, in accordance with the changes made to the Federal Law of August 22, 2004 No. 122-FZ by Federal Law of December 31, 2005 No. 199-FZ, a special administrative was established. procedure. It provides some deviations from the current civil legislation (a special form of transfer of property, the moment of the rights of the new owner, a special procedure for registering real estate, etc.), which is fully justified taking into account the lump sum and urgency of these events (until January 1, 2009 .).

A special problem is the legal regulation of municipal management and disposal of land within the territories of municipalities, the ownership of which is not demarcated. Despite the fact that since the adoption of the Federal Law "On the introduction of the Land Code of the Russian Federation", which initiated the process of delimitation of land ownership of land, was held for quite a long time, the federal, regional or municipal property became not more than half of the unprotected land 1. At the same time, the question of the procedure for the disposal of unknown lands (and this is 700 million hectares, which is almost 44% land Fund Russia) in 2014 was revised in favor of empowered from March 1, 2015 by the rights of disposal within its territories of non-criminiated land not only municipal districts and urban districts, but also settlements. In this case, according to Art. 62 BK RF revenues from disposal of these lands of rural settlements continue to be fully entered into the budget of municipal regions (if land plots are located within the borders of urban settlements, 50% of the income received to the budgets of municipal regions). Due to the shortage of qualified personnel on the settlement level will actually continue to dispose land plots Municipal authorities of the district level, but on a contractual basis.

At the same time, the question of the right to municipal ownership cannot be reduced only to the definition of the relevant powers of the authorities of the municipal authorities. The fact is that possession, use and disposal of municipal property according to Part 1 of Art. 130 of the Constitution of the Russian Federation is primarily the right of the population. But, given the high degree of declarativeness of this provision in the field of its practical application, in the charters of municipalities, or this right of the population is not at all enshrined, or is indicated for the transfer of the rights of use and disposal by the municipal property from the population to the authorities and officials of local self-government. It seems that such norms cannot be interpreted as an absolute transition of ownership of the population to another owner, since, on the one hand, the power of municipal authorities and their officials is derived from the authorities of the local population, and therefore such a transfer of property rights from the point of view of civil The rights do not lead to a change in the municipal form of ownership, on the other hand, the emergence of norms on the transfer of ownership does not deprive the population of the possibility at any time to implement this right on its behalf at the local referendum. So, according to the current legislation on the local referendum (within the boundaries of municipalities), issues such as the construction of socio-cultural and industrial facilities, alienation of municipal ownership, and others can be carried out.

The property nature of relations on the use, ownership and disposal of municipal objects implies their regulation by civil law. The question of the feasibility of creating municipal unitary enterprises or the participation of municipalities in non-municipal and non-governmental enterprises should be solved with the duality of the objectives of such enterprises: this is, firstly, receiving profits, secondly, the implementation of socially significant goals. So, in accordance with Part 4 of Art. 8 of the Federal Law of November 14, 2002 No. 161-FZ "On State and Municipal Unitary Enterprises" One of the requirements for the establishment of a municipal unitary enterprise is the need to carry out activities in order to solve social problems (including the implementation of certain goods and services at minimum prices ). According to individual authors, "in enterprises with the participation of the municipality, there are two beginnings all the time: the entrepreneurial, submitted by private interest, and the municipal representing public interest, the carrier of which are local governments. The task of the municipality in such enterprises is to find such an optimal system of interaction in which, on the one hand, the Group egoism of private co-owners of the enterprise is limited, and on the other hand, the predominance of public interests that could undermine the commercial incentives of private entrepreneurs. " To create separate municipal unitary enterprises, it is necessary to approach the presence in certain areas of activity natural monopolies (energy-, water, heat supply, etc.).

The special social purpose of municipal enterprises should be taken into account by state antimonopoly services When conducting measures to develop competition in socially oriented markets for the production of work and the provision of services. In order to ensure the equality of economic entities in spheres, closely related to the solution of local issues (transport services, bath laundry services, school food, funeral services, landscaping of public places, export of household waste, etc.), antitrust authorities sometimes consider Subsidation of municipal enterprises in non-competitive markets as a violation of antimonopoly legislation. In this regard, the antimonopoly body of Russia it is necessary to develop guidelines that contain the criteria for profitability and other characteristics on which certain areas of the municipal economy can be attributed to competitive or non-competitive. It is also advisable to supplement Art. 78 of the BC of the Russian Federation in terms of concretizing the procedure and possibility of subsidizing municipal unitary enterprises operating in non-competitive markets.

In order to improve the effectiveness of the management of municipal property, it is important to properly build the relationship between the municipal authorities with state and non-state (private) organizations and enterprises. The first and most significant condition for such cooperation on the management of municipal property is its strictly legal, legitimate basis. Obviously, the nature of the relationship between municipalities with government agencies In this area will differ significantly from relationships with private enterprises and organizations. In the first case, the principle of interaction is the principle "All that is permitted" is allowed. In other words, every action of the municipal or state body in these issues should be clearly regulated in the relevant regulatory legal acts. In the interaction of the same municipal bodies with private enterprises and organizations, besides the fact that much more freedom is granted by state regulatory legal acts, the latter can be even more diverse due to municipal normation with the establishment of a negative way to consolidate rights ("All that is not Forbidden ") when subjects of law are given the possibility of any behavior, if only it has not contradicted the current legislation and did not violate the rights and legitimate interests of third parties.

Describing the scope of the relationship between municipal and state bodies on the management of municipal property, it is possible to divide these relationships, for example, by industry signs (administrative, financial and budgetary, civil law), according to the degree of commitment for execution (recommendations, directive). Speaking about the state established by the state economic activity Municipal authorities should be recognized that some of them are dictated by the desire to prevent possible abuse in this area.

So, in accordance with Part 1 of Art. 115 2 BK RF providing municipal education (principal) to ensure the fulfillment of the obligations of the principal to meet the regressive claim on the principal in connection with the execution in full or in any part of the guarantee is allowed only in cases of absence from the principal, its guarantors (guarantors) of overdue debt monetary obligations Before Russia, by the Russian Federation, the subject of the Russian Federation, the municipal formation, on compulsory payments to the budget system of the Russian Federation, as well as unresolved obligations under state or municipal guarantees previously provided by the Russian Federation, subject. In practice, local governments need to avoid transactions where the municipal authority acts as a guarantor in providing private obligations, investments in authorized capital Newly created with the participation of municipal entities of private enterprises of those species of municipal property that are associated with the life support of the daily needs of the population.

In the property relations of state and municipal bodies there are also such relationships that in a hidden form can contribute to the gradual "challenge" of local self-government. One of these ways to appeal to addiction is the expansion of the municipalities of the sphere of delegated state powers. Thus, in Orenburg, the question of the transfer of rights to account state registration Real estate objects on the territory of Orenburg municipal authorities of Orenburg with the creation of the latest ones similar to the authorities of the Justice of structures. Another, an even more regular way is to provide local governments to subventions to finance certain projects not related to the main activity of local government bodies. It would seem, nothing but strengthening the material basis of local self-government, cannot be brought. However, if these measures are far from the immediate goals and objectives of local self-government, there are gradual erasing of the faces between local self-government and government authorities, moving the livelihoods of the local population into the background and, as a result, complete assimilation of local government in the system of government agencies. Open intervention in the economic sphere of activities of local governments with an explicit violation of their rights was the adoption, for example, a federal target program for the stabilization and development of agro-industrial production in the Russian Federation for 1996-2000, the Federal Target Program "Development and Conservation of Culture and Art of the Russian Federation (1997 - 1999) "and others, in the implementation of which local government bodies involved using their budget funds and other municipal property.

In the relationship between state and municipal authorities on property management, the burden of responsibility for its ownership in practice, various collisions are often associated, on the one hand, from the territory of finding a real estate object, and on the other hand, with his belonging to one or another owner. So, by virtue of paragraph 24 of Part 1 of Art. On 16 of the Law 2003, participation in the organization of activities to collect (including separate collection), transportation, processing, disposal, disposal, disposal of solid utility waste related to the issues of the local value of the urban district. By virtue of this provision, the Northwood City Court of the Sverdlovsk Region, by the decision of December 18, 2013, satisfied the claims of the Prosecutor G. Severouralsk on imposing the obligations to eliminate the unauthorized landfill of solid household and building waste on the territory of the Petropavlovsky district The forestry of the state state institution "Karpinsky forestry" (the decision was left unchanged by the appellate court of the court). Considered this case as part of its competence, the Constitutional Court of the Russian Federation did not agree with the position of the courts of general jurisdiction, recognizing that in the system of current legal regulation, the adoption of measures aimed at eliminating the pollution of household and industrial waste of forest areas located in the territory of the urban district, but not located In his property, local governments of this urban district, it is not envisaged and refers to the competence of authorized executive bodies of state power. The term "organization" in relation to the relevant issue of local significance should be disclosed with regard to special sectoral legislative regulation, it cannot automatically be treated as imposing the full responsibility of the municipality in the relevant field of activity. At the same time, the Constitutional Court of the Russian Federation saw in this case a violation of not only the constitutional principle of independence of budgets (Art. 31 of the BC of the Russian Federation), but also the constitutional principle of independence of local government, including the management of municipal property, formation and execution of the local budget, as well as the constitutional The rights of citizens to carry out local self-government (part 1 of article 130, part 1 of article 132 and Article 133 of the Constitution of the Russian Federation).

Issues of relations between local governments with enterprises not in municipal property, including in the field of municipal property management, are built on the basis of contracts. At the same time, any municipality is interested in the complex socio-economic development of its territory, and therefore the current legislation municipal authorities are endowed with the right to coordinate the activities of the relevant business entities on land use, urban planning, environmental protection, etc. The opinion of local governments is taken into account when Changing the appointment of objects of socio-cultural and municipal domestic purposes of privatized state-owned enterprises (paragraph 1 of Art. 30 of the Federal Law of December 21, 2001 No. 178-FZ "On the privatization of state and municipal property") and in solving insolvency issues (bankruptcy ) City-forming organizations (Art. 170 of the Federal Law "On Insolvency (Bankruptcy)").

It is assumed that one of the main forms of interaction in the field of civil-legal relations between local governments and private enterprises are called for the purchase of goods, works, services to provide municipal needs (Article 54 of the Law 2003). According to the Federal Law of April 5, 2013 No. 44-FZ "On the contracting system in the field of procurement of goods, works, services for providing state and municipal needs" Competitive ways of determining suppliers (contractors, performers) are: 1) Competition (open, closed with a limited number of participants, two-stage); 2) auction (electronic, closed); 3) request quotes; 4) Request for proposals. Non-competitive way is the purchase of a single supplier. According to Art. 27 of this Law Advantages in procurement are provided: institutions and enterprises of the penitentiary system; organizations of persons with disabilities; small business entities; Socially oriented non-commercial organizations. In particular, Art. 30 of the Law obliges customers to procure in small businesses, socially oriented non-commercial organizations in the amount of at least 15% of the total annual volume of procurement. Thus, in addition to direct economic issues, a number of socio-economic problems of the population of the municipality (labor employment issues, support for persons with disabilities, the development of small businesses, stimulating the socially useful activity of civil society institutions, etc.).

Another essential direction of the constructive interaction of municipal authorities with private business entities is a Municipal private partnership. Adoption of the Federal Law of July 13, 2015 No. 224-FZ "On public-private partnership, municipal private partnership in the Russian Federation and amendments to individual legislative acts Of the Russian Federation "has its own prehistory. In regions and municipalities, work on the creation of an appropriate regulatory framework began long before the adoption of this law. But, despite the interest in public-private partnership from the state, this form of business interaction and power with great difficulty is implemented in practice. Thus, the Federal Law of July 21, 2005 No. 115-FZ "On Concession Agreements" operates for quite a long time, but according to the Ministry of Economic Development of Russia in April 2013, the monitoring in the Russian Federation existed only 79 concession projects in which about 1,500 property participated objects. At the municipal level, along with well-known and widespread forms of municipal property management (direct management, a contracting system, rental system) in recent years, there has been an active implementation of the municipalities of conclusion with private business concession agreements, especially for the maintenance of heat and water supply networks. The advantage of the concession compared, in particular, the law is that as the main objective of the lease agreement, the law does not allocate the effective use of property in municipal property, and improving the quality of work and services provided to consumers, while this goal is more It is clearly charged when creating and reconstructing objects at the expense of the private investor, which logically follows from the relationship between the concession. The positive moments of the concession are: the introduction of new technologies; Mechanization and automation of production; Reducing the share of municipal financial resources in the implementation of various projects; Creation of additional jobs by building and reconstructing utility facilities, etc. However, as practice shows, a private monopoly sometimes does not seek to invest in the development and technical improvement of the concession facility, and at the end of the contract, worn-out equipment and real estate are returned to municipal education. It seems that each municipality must individually approach this method of managing municipal property, based on reasons of productivity and taking into account possible risks. The main requirement for the use of municipal property is the maximum balanced combination of the principles of economic efficiency and social responsibility of local governments for ensuring the vital activity of municipalities and socio-economic interests of the population.

The most important aspect of the relationship between municipal bodies with private and other non-municipal enterprises located on their territory is related to the receipt of income from their activities to the local budget. It is clear that to expand the taxable base, it is necessary to increase the number of income income of economic entities. Currently, the situation is such that most of the major state and privatized enterprises are idle due to the lack of needs in their products, while they constantly reduce jobs and increase their debts in local and state budgets. In this regard, more close attention and the benevolent relationship of the competent authorities of local government deserves the scope of small entrepreneurship, for which, along with the already familiar forms of support in the form of tax benefits, subsidies, lending and guarantees from local governments, new forms are created, such as business -inkubators, industrial parks, etc.

By virtue of Art. 11 of the Federal Law of July 24, 2007 No. 209-FZ "On the Development of Small and Medium Entrepreneurship in the Russian Federation" on local governments are entrusted with authority to form infrastructure for supporting small and medium-sized businesses, promoting the activities of relevant non-profit organizations, other organizational and analytical Powers.

Unlike the activities of state bodies, in which there is a tough relationship between the quality and effectiveness of the implementation of the state function and its material support, such a dependence is much weaker in local self-government. The reason is the public element of local governments, which makes new, intangible incentives, expressing in general, collective interests in the mechanism of self-government (to restore the territory adjacent to the residential house, secure residents of the house from the apartment corners, etc.). The question is how to make the mechanism of public forces work.

Initially, there must be a personal interest of a member of the municipal community in solving a particular public problem. The creature and scale of the problem should be such that its decision can be carried out by the public by the public and did not apply to the exceptional powers of state and municipal authorities. The goals and objectives set to solve the problem will contribute to certain structuring and integration of public forces. At the same time, the authorities of the structures of public self-government will adequately form. It should be noted that the powerful powers are needed here not only in order to coordinate the efforts of all interested parties to achieve a common goal, but also to unify the will of these persons, in some cases by the force of most public opinion to force those community members who oppose the common Actions either do not perform responsibilities assigned to them. In the 2003 law, the legislator identified some specific areas of solidarization of the public forces of the population to address local issues. This involvement of citizens to fulfill a voluntary basis socially significant for settlement and the urban district of work (paragraph 2 of Article 17), self-investment of citizens (Article 56).

Of course, simple declaration or plantation from the state of territorial and other bodies of public self-government for the problem of forming and strengthening this institute cannot be solved. In Soviet times there was already a system of street, quarterly, house committees and other similar entities, but it operated according to certain rules that were not determined by the population, but the CPSU policy. In order for public self-government agencies and began to function in new conditions with complete returns, new ideological conditions and installations are needed. But in itself suddenly, these foundations and installations will not appear. Psychology and the ideology of people must "ripen" to a certain level of understanding by a person themselves as part of the local community. In some cases, this objectively contributes to certain conditions for the co-residence of citizens. So, according to some authors, one of the most effective forms of organizing local governments of citizens are homeowners (condominiums), which organically combine such positive properties as: 1) Massiness (tenants apartment houses - the most numerous part of the population of cities); 2) the presence of a structural material basis for the combination, i.e., the presence of a shared house; 3) joint accommodation that determines the circle of pressing problems; 4) Features of operating houses that create favorable soil for the manifestation of activity and the initiatives of residents. Recently approved in the minds of Russian citizens, the right of private property brings such important feelings for the owner, as responsible, order, etc. Starting with objects of private property, over time, these feelings are projected on the environment in which a person lives, because it seems to feel internal discomfort Between the medium on which its right of private property is distributed, and the environment of its habitat (street, courtyard sites, etc.). Hence the desire of such a person to try to bring these environments to the "shared denominator."

All this, of course, does not mean that the state must calmly observe the process of the formation of cultural and moral traditions of the population. You can now try to take certain measures to expand the possibility of participating TOS in solving the relevant tasks of municipalities. These are the problems of childhood neglect, social service of single-elderly citizens and disabled people, landscaping and sanitary condition of residential buildings, etc. The development of ways to attract citizens to participate in solving the issues of local importance on the public basis, individual specialists are already engaged in Local government activities - Territorial Management 1. The gradual expansion of the public element in the implementation of the functions of local self-government makes it possible to significantly expand the possibilities of local self-government both in spatial and in the subject, meaningful meaning, without resorting to an additional financial and property investment on the state.

See federal law of October 25, 2001 No. 137-FZ "On the introduction of the Land Code of the Russian Federation".

Development of entrepreneurship in the system of local self-government / under total. ed. E. Markvarta. M., 2000. P. 280.

See Resolution of the Constitutional Court of the Russian Federation of October 13, 2015 No. 26-p.

See: It: http://www.rg.ru/2014/03/04/stroika.html.

Cm.: Nehvladovich E. A. State mechanism and local self-government: the problems of relationships and interaction: dis the disk .... Cand. jurid science St. Petersburg., 2000. P. 79.

In accordance with the Federal Law "On the General Principles of Local Self-Government Organization of the Russian Federation" of August 12, 1995, the economic basis of local governments amounted to municipal property, local finances, property in state ownership and transferred to the management of local self-government authorities, as well as other Property serving the satisfaction of the needs of the population of the municipality. The rod of the economic basis of any level of power is the budget, in this case, the local budget.

The Federal Law "On the Financial Fundamentals of Local Government in the Russian Federation" of September 10, 1997, determines the basic principles of the organization of local finance and intergovernmental relations in our country, but also in the law, these principles are only designated. Thus, the "principles of formation and use of local finances are independence, state support and publicity. The principles of intergovernmental relations include qualitatively new budgetary requirements. Including mutual responsibility, a single methodology, equalization of income, reducing oncoming flows, compensation of expenses, an increase in interest in increasing income and publicity. But neither in the first nor in the second definition did not disclose the content of these requirements, the paths of their implementation, the responsibility for their failure to comply with Saburov E., Tyenko N., Chernyavsky A. Budget federalism and intergovernmental relations. // Questions of the economy. 2000. No. 1 .. Therefore, municipalities and have to be only guessed, which represent these principles or try to interpret them by analogy with other laws, in which there are also no mechanisms for the implementation of these requirements at the municipal level.

According to the law, the revenue part of local budgets consists of its own income, which includes local taxes and fees, other local budget revenues and the standards of deductions from federal and regional taxes.

As for local taxes and fees, they should be established by relevant federal laws. To the category of "Other Own Revenues", the law took revenues from the privatization and implementation of municipal property, at least 10% of income from state propertyin the territory of the municipality, income from renting a municipal property located in the territory of the municipality, payments for the use of subsoil and natural resources, fines to be transferred to the local budget, etc.

In addition, the federal authorities secured the situation in accordance with which if the revenue part of the minimum local budget cannot be achieved due to the indicated income sources, federal bodies The authorities and the authorities of the constituent entities of the Federation transmit other revenue sources of the federal budget and budget of the subject of the Russian Federation, while ensuring the minimum budget security of the municipality, based on budget security regulations, which are established by the laws of the constituent entities of the Russian Federation. The result of this is the lack of the role of municipalities in establishing their own budget security standards.

The law also enshrines the mechanism for the formation of the Fund for the Financial Support of Municipal Educations. The funds in this fund are formed by payments from federal and regional taxes entering the budget of the subject of the Federation. The distribution of these funds is carried out in accordance with the fixed formula. It is worth noting that the formula itself is not given, and only certain factors are given, which are taken into account when calculating: the population of the municipality, the proportion of children of preschool and school age in the total population, the level of shower provision of budget funds of the municipality, as well as other factors, Defining the feature of each region.

Compared to the previous laws of the RSFSR "On the basics of the budget device and the budget process in the RSFSR" of 10.10.1991, the Budget Code certainly limits the budget independence of municipalities. In accordance with the code, the budget independence of municipalities looks differently than in the law "On the General Principles of Local Self-Government Organization in the Russian Federation", which establishes the right of local governments independently, without any restrictions to manage the funds of local budgets (paragraph 2 of Art. 36) and in law "On the basics of budget rights and rights to formation and use extrabudgetary funds Representative and executive bodies of state-owned republics as part of the Russian Federation, autonomous region, autonomous districts, edges, regions, towns of Moscow and St. Petersburg, local governments ", which establishes the right to independently dispose of local budgets.

In the Budget Code of the Russian Federation, first of all, there were norms regulating the costs jointly funded from the budgets of the Russian Federation, the budgets of its subjects and budgets of municipalities, the distribution of which is related to the management of the Government of the Russian Federation. In addition, article 87 of the Code directly establishes the main costs of local budgets, which include: the content of local governments, the formation of municipal property and management of it, the organization, maintenance and development of municipal housing and communal services, maintenance and repayment of the municipal debt, etc.

Revenues of local budgets, as before, are drawn up from their own tax revenues of local budgets defined by tax legislation Of the Russian Federation, and deductions from federal and regional regulatory taxes and fees transferred to the local budgets of the Russian Federation and the subjects of the Federation for a period of at least three years. But from the Code disappeared the rule that the level of fixed revenues of the local budget should be at least 70% of the revenue part of the minimum budget of the relevant municipality. On the one hand, this figure is very meaningful, since it attached a certain stability in filling the budget of the municipality. On the other hand, it is advisable, since the rigid definition of the share of fixed taxes prevents the flexible approach to the delimitation of income sources depending on the developing economic conditions.

Solving issues related to the formation and expenditure of budgets of all levels: federal, regional and local, enshrined in the total part of the Tax Code of the Russian Federation. The Tax Code adopted by the State Duma on July 16, 1998, established a system of taxes and fees charged in the Russian Federation. The Russian Federation establishes federal, regional and local taxes and fees. Locals recognize taxes and fees established by this Code and regulatory legal acts of representative bodies of local governments, introduced in accordance with this Code, regulatory and legal acts of representative bodies of local self-government and compulsory to pay in the territories of relevant municipalities. An independent section is devoted to each tax and collecting the tax code. In turn, sections have a common structure covering the basic elements of tax and collecting. The most important is the content of paragraph 5 of Art. 12, in accordance with which regional or local taxes cannot be established and (or) fees not provided for by this Code and the Law "On Fundamentals tax system In the Russian Federation, "in which a fairly closed list of local taxes and fees is installed. So taxes cannot be established by local governments. This provision is in contradiction with paragraph 5 of Art. 6 of the Law "On the General Principles of the Organization of Local Self-Government in the Russian Federation", establishing the law of municipalities to establish local taxes fees. Thus, the federal government severely limited the number of taxes and fees charged by local authorities. In accordance with Art. 15 of the Tax Code of the Russian Federation to local taxes and fees include: land tax, property tax of individuals, advertising tax, inheritance tax or donation, local licensed fees.

The Tax Code of the Russian Federation, who approved the new list of local taxes and fees, significantly reduced their number compared with the law "On the basics of the Budget Device and the Budgetary Process of the RSFSR" of 10.10.1991, according to the developers of the Tax Code, the ordering of taxation involves the construction of a unified tax system , cancellation of irrational taxes and other mandatory payments, whose action is inefficient.

Many experts adhere to the opinions according to which, with the help of the Tax Code, the Center is trying to redistribute fiscal receipts in its favor, leaving themselves well-collected taxes, first of all VAT. Regions and municipalities are left poorly collected, or not at all collected taxes (income tax, real estate tax).

In practice, the "distinctive feature of the existing local taxation is a huge amount of tax payments that give meger revenues to the budget, but requiring significant organizational and legal efforts for their design and seizure. No less serious factor is the paradoxicality and contradictory of legislation that determines the system of municipal taxation and the procedure for establishing local taxes. These include the irrationality of individual tax payments (fees from dog owners, for parking, etc.), the absence in most tax objects (IPPodrome and resort fees and taxes) "Khristenko V.B. New stage Reforms of intergovernmental relations. // Finance 2006. №2 ..

As a result, all this leads to the fact that tax revenues that are the basis of the municipal budget make up a minor income in the total income. So in the Rostov region on 01.01.2006. The share of own revenues amounted to 80% in the Azov district, 63% in Salsk district, in Taganrog - 61%, in the Semikarakorsky district - 49%, in the Morozovsk - 47.8%, in Matveev-Kurgan district - 46.2 %, in Bataysk - 46%, in St.Kagalnitskaya - 30.5%, in the Millerovsky district - 28%, in the Deeppansky district own incomes are 26.2% of the budget, in the Aksay district - 25%. In Kamensk-Shakhtinsky district, the figure is even less than 23%. Cities and areas of the Rostov region. Statistical directory. Rostov-on-Don. 2005. p.17. Naturally, the remaining share of the budget revenue accounts for subsidies and subventions from the federal and regional levels of budgets, which largely determines the financial dependence of municipalities from higher levels.

Thus, at present, it is quite obvious that "the financial independence of any municipality is sufficient artificial. The federal government through the norms established in the laws created such a system of economic interaction between the levels of power, according to which the income takes the higher levels, and the costs shift to the lower level of local government "stereotypes and the realities of Russian budget federalism. Economy issues. 2000. No. 1. p. 15 .. The problem of providing local budgets with its own revenue sources, to carry out their powers, at the federal level is not solved, despite many issued laws and other regulatory documents.

The law of 06.10.2003 "On the General Principles of Local Government Organization in the Russian Federation" should in turn outline the basic fundamentals of the economic base of local self-government and solve the most pressing economic problems of municipalities.

However, during the analysis of the new law, it can be understood that the enshrined finance system is once again not perfect, in addition, significant new problems are superimposed on unresolved old problems.

In accordance with Article 49 of the Law, the economic basis of local government constitutes the property, the funds of local budgets, as well as the property rights of municipalities. Naturally, the core concept of the economic base of local self-government is the municipal budget.

Each municipality has its own budget (local budget), which is formed, is approved, is executed and controlled by local governments independently in the manner determined by the charter of the municipality. For the purposes of organization cash service Local budgets local governments can either create a municipal treasury or conclude an agreement with the Treasury bodies of the Federal or Subject of the Russian Federation.

Since the new law provides for the mandatory formation of municipalities at two levels - in settlements and municipal regions, the new concept is introduced - the consolidated budget of the municipal district.

In law, considerable attention is paid to the transparency of the local budget and the municipal budget process. According to 52 article, except for the local budget project and annual report On its execution, as well as on the draft plans and programs for the development of the municipality, public hearings are required, and the obligatory official publication is subject to:

• - the project of the local budget;
• - decision on approval of the local budget;
• - information on the number of municipal employees of local governments, employees of municipal institutions, indicating the actual costs of their money content.

In the "new" local budgets in accordance with Article 52, separately envisaged: revenues to fulfill the powers of local governments to address local issues; subventions on the implementation by local government authorities (both in income and expenses).

It should be noted that recent years budgetary centralization has steadily increased (1998 - 47.7%, in 2002 - already 63.2%). More than 80% of regional and local budget revenues are formed by deductions from federal taxes, rates and proportions. The distributions of which determines the State Duma Oshurkov A., Sagienko A., Lapteva S. New law Local self-government - new problems of municipal economies and .// Problems of reforming local self-government in the Russian Federation and the experience of other countries. M., 2003.c.21. This situation made regional and municipal authorities disinterested in the economic development of territories.

The Changes proposed in the law will require the redistribution of income sources between the federal, regional and local budgets. The volume of its own (tax and non-tax) revenues of local budgets, enshrined on a long-term basis, according to the developers of the new law, should be at least 4.2% of GDP, the volume of subsidies from regional budgets is 1.4% of GDP, the volume of subventions for government authority - 1.5% of GDP Problems of Reforming Local Government in the Russian Federation and the experience of other countries // Civil Forum. St. Petersburg. Issue No. 3. M., 2003 ..

The positive point of reform is: the fact that as part of the settlements budgets, estimates of individual settlements that are not settlements may be provided.

Article 55 of the Law clearly establishes a list of own income of municipalities:

means of self-defense of citizens;

revenues from local taxes and fees;

revenues from regional taxes and fees;

revenues from federal taxes and fees;

gratuitous transfers from the budgets of other levels, including subsidies for the alignment of budget security;

revenues from the use of municipal property;

part of the profit of municipal enterprises;

penalties and other receipts in accordance with applicable law.

The first type of income of the local budget is self-investment of citizens -Razy payments of citizens to solve specific issues of local importance. "The mechanism of contributions is not worked legally and has no existing legislation No precedents. In addition, it is very dangerous. If the budgets of the districts form from contributions, and the representative body of the district from delegates from settlements, they will automatically underestimate the financing of the so-called inter-municipal powers, among which there are so significant as the content of schools, hospitals, roads, and so on "Materials of the Foundation for the Development of Parliamentarism in Russia // www.legislature.ru. In our opinion, this institution of contributions during its formation will create significantly the number of problems and difficulties.

Regarding the establishment of local taxes and fees, the law contains several declarative articles, an abstract form. So, in accordance with Article 57, the list of local taxes and fees and the powers of local self-government authorities to establish, change and cancellation are established by the legislation of the Russian Federation on taxes and fees. Thus, the list of local taxes to be enrolled in the municipal budget will, in turn, are again rigidly regulated by government agencies of the Federation and constituent entities of the Russian Federation, thereby local government agencies are limited in determining their own taxes necessary for the full implementation by local self-government bodies Functions, which makes doubt on all the effectiveness of municipal policies. As for the deductions from regional and federal taxes, here the picture is the same. "As a result, the financial issue, without the decision of which the activities of local self-government is unthinkable by solving the main issues of the population remains unresolved. A direct consequence of this is that local government bodies cannot exercise long-term planning and as a result of its full and comprehensive development. "Lukichev A. It is necessary to share ... Hope amendments to budget and Tax Codes. Municipality. 2003. №1. S.54 ..

One of the significant and most problematic revenues of the local budget is the income from the use of municipal property. Municipal property is the property necessary to address local issues and in municipal property, including municipal land, property of municipal enterprises and institutions.

The composition of the municipal property, determined in accordance with the federal laws and the laws of the constituent entities of the Russian Federation, can only be changed in two cases:

• - when purchasing (alienation) of property owned by the respective municipality;
• - When changing the list of local issues established by federal law.

Besides, municipal property Each municipality under Article 50 of the Law should be sufficient for normal and effective execution by local authorities of its functions.

There is a problem of the property of the property between newly created municipalities, as the result of the deletion of powers and items between the federal, regional and municipal levels of power. The law also does not specify how the property is really necessary to address the issues of local importance will be determined. What will happen if the necessary property is missing? Consequently, this gap must be closed by making laws, both at the federal and regional levels.

The following source of local budget revenues are subventions to the implementation of government powers by local authorities. The law clearly determines that such separate government powers transmitted to the implementation of local governments. State powers are carried out by the authorities of the district and the urban district, as a rule, only at the expense of subventions from the top-level budgets, the possibility of not funded mandates will be excluded (Article 19 of the Law).

According to paragraph 2 of Art. 53 of the new law "Local governments independently establish municipal minimum social standards and other regulations of local budget expenditures on solving local issues."

When analyzing budget expenditures, the issue of minimal budget security remains worked out.

In accordance with the conceptual apparatus of the Budget Code of the Russian Federation, enshrined in Art. 6, minimum budgetary security is understood as the minimum permissible value of state and municipal services in monetary terms provided by state authorities or local governments per capita at the expense of the relevant budgets.

However, federal law of August 5, 2000 No. 116-FZ, part of the first article 65 was set forth in new edition: "The formation of budget expenditures of all levels of the budget system of the Russian Federation is based on the basis of minimal state social standards, the statutors of the financial costs for the provision of public services and the uniform methodological foundations for calculating the minimum budget security" Oshurkov A., Sagienko A., Laptev S. New Local Law self-government - new problems of the municipal economy, // Civil Forum. St. Petersburg. // Problems of reforming local self-government in the Russian Federation and the experience of other countries. Issue number 3. M., 2003. p.15 ..

As you can see, a new edition, as the prevailing basis for the formation of budget expenditures of all levels of the budget system of the Russian Federation, minimal state social standards enshrines.

It should be noted that "this change is introduced from the date of the federal law on state minimum social standards. However, the specified law is still absent. If the law on state minimum standards is not adopted, all this will lead to the fact that the security of the population by the main needs and social services will be completely different depending on the socio-economic potential of the territory, and the settlement of the municipality with higher levels of power, "Materials of the Parliamentarism Development Fund in Russia // www.legislature.ru. But in any case, the interests of the population should not suffer from the shortcomings of the existing legislation.

Thus, today, "the key points on which the procedure for the formation of budget expenditures of all levels is, in addition to a single methodology and statutors of financial costs per service, minimum budget security regulations under which the minimum permissible cost of state or municipal services are understood. In monetary terms, per capita »Oshurkov A., Sergienko A., Lapteva S. A new law on local government - new problems of the municipal economy. // Civil Forum. St. Petersburg. // Problems of reforming local self-government in the Russian Federation and the experience of other countries. Issue number 3. M, 2003. p. 16..

Unfortunately, as already mentioned, currently not a legal framework for establishing and applying government minimum social standards, on the basis of which financial standards can be developed.

The advantage of the new version of the law can be distinguished by the presence of a clearly prescribed mechanism of financial equalization of municipalities. As a result, a flexible, but fairly clear scheme of financial alignment, which will avoid arbitrariness. It is based on the so-called budget security indicator. It is worth noting that the right choice is made - at present, the only realistic approach to financial alignment can be based only on the budget security indicator, and not on social standards that are not unrealized. In addition, it is important that "the law provides for two-stage alignment - between urban districts and districts, on the one hand, and between settlements within the district, on the other. This norm, however, will earn only if the income sources between each of these levels are stably divided, which is quite a problematic moment "Decision No. 5 XII Congress of Municipal Education of the Russian Federation // www.mfit.obzor.ru. Do not forget that the use of this mechanism, as it is also called, the mechanism is a "negative transfder", deprives the municipal-donor incentive to increasing the tax base and worsens the investment climate, all this in turn does not contribute to the economic development of the territory and increase the population.

It is questioned and the presence of a certain negative mechanism that promotes financial interference in the affairs of municipalities by regional authorities. So, in the case of "excess of the volume of the municipality of the municipality over 30%, the Institute of the" Interim Financial Administration "is introduced. However, this debt, regional power can provoke artificially and constantly interfere in the municipality business "Materials of the Parliamentarism Development Fund in Russia // www.legislature.ru.

In order to organize the interaction of local governments, expressions and protection of common interests, municipal entities can create their own associations in both the subjects of the Russian Federation (Tips, Unions, Associations) and the All-Russian Association. The law clearly registed the mechanism of inter-municipal cooperation. For example, in the Rostov region, there are 6 municipal associations, which in turn can be a favorable basis for active inter-municipal cooperation. Azov district is included in the South Association. However, inter-municipal cooperation is limited to the framework of municipal districts, which in turn leads to a limitation of inter-municipal cooperation within the framework of urban and rural settlements.

In order to combine funds, material and other resources, municipalities have the right to create: to jointly solve issues of local importance - inter-municipal economic societies; For the joint implementation of individual powers - non-commercial organizations and funds. These inter-municipal associations can be endowed with certain powers of local governments.

In general, from the point of view of financial and economic mechanisms, the law is ambiguous.

First, the law allows small steps to go to the goal provided for by the Government Program on the Development of Budget Federalism in Russia, including the formation of fiscal autonomy of municipalities. The new law must consolidate the large proportion of the established regulatory income for municipalities. But today regulatory taxes may change every year by the law on the budget, which practically eliminates financial stability. In addition, significant problems create the mechanism for establishing local taxes and fees enshrined in the law. Local governments do not have real independence on the introduction and establishment of local taxes and fees. For the purpose of equalization, the centralization of local taxes is allowed (Article 57, 60, 61 of the Law). As a result of this, the authorities of municipalities cannot be long-term plans for the development of the territory, in conditions of constant instability in the profitable part of the municipalities. This, first of all, prevents the autonomy of municipalities and stable and full-fledged development.

Secondly, the advantages of the law related to the development of the system of budget federalism may be reduced to not during its implementation. The implementation of measures to reduce not funded federal mandates will complicate the fact that local governments receive the right to use own funds For the use of government powers. If subventions are not allocated to the execution of individual state powers, local governments will have to perform them up to judicial decision (Article 19, 20). Until now, practice shows that the transfer of state authority is often not secured by financial resources.

Thirdly, intergovernmental relations put in the head of the corner alignment of budget security of municipalities, and not only at the expense of public funds, but also at the expense of the budgets of municipal districts. However, data for alignment (in particular, there is no data for the calculation of the tax potential of settlements) and will not appear in the near future. Negative transfers are introduced for the withdrawal of "existers", but their implementation mechanisms affect, including their own income of municipalities (local taxes, enshrined federal or regional taxes), which makes the system less transparent and forms anti-estimulas for the economic development of municipalities.

Fourth, since the trend of financial alignment dominates the trend of fiscal autonomy, competition between municipal entities and for investment, and residents are constrained. In addition, the growth of the mobility of the population is restrained, the growth of mobility of placing enterprises in the country's territory. As a result, the implementation of the law will be kept to a certain extent to the existing system of settlement (creating a huge number of new jobs for local government workers in economically untenable settlements, including in the centers of newly educated municipal regions, investments in the development of the social infrastructure of new municipal regions, etc. P.). The economic potential of the cities of the leaders will be used to maintain this inefficient settlement system.

Fifth, it is assumed and redistributed property - not only between municipalities of different types, but also in general, between local self-government and the state. This redistribution of the property abruptly limits the possibility of the development of small and medium-sized businesses, at least during the transition period. In addition, there are already significant disputes about the future section of property in the regions.

The interests of investors will be raised, including foreign, directly in municipalities. An increase in economic risk is possible in connection with the centralization, a decrease in the investment attractiveness of the Russian Federation and individual municipalities.

Sixth, "The natural cooperation of municipalities will be held back to solving intermunicipal issues (for example, infrastructure development), since an inflexible system of strict consolidation of these powers for certain territories (municipal regions) is assumed" Decision No. 5 XII Congress of Municipal Education of the Russian Federation // WWW .mfit.obzor.ru.

Thus, during the analysis of the law, obvious problems associated with the financial and economic basis of local self-government emerge. All of the above problems once again question the degree of autonomy and as a result of the effectiveness of the exercise by the local authorities of their powers in the absence of the necessary financial resources.

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