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Проблемы и перспективы формирования и рационального использования местного бюджета сельской территории // Problems аnd Prospects оf Development аnd Rational Use оf the Local Budget оf а Rural Territory

Author

Listed:
  • S. Chepik G.

    (Ryazan State Radioengineering University, Ryazan)

  • O. Chepik V.

    (Academy of Law and Management of the Federal Penitentiary Service (Academy of the Federal Penitentiary Service of Russia), Ryazan)

  • С. Чепик Г.

    (Рязанский государственный радиотехнический университет, Рязань)

  • О. Чепик В.

    (Академия права и управления Федеральной службы исполнения наказаний (Академия ФСИН России), Рязань)

Abstract

The purpose of the article is to study the issues of development and rational use of local budgets of agro-industrial territories. The authors have analyzed specific indicators of the local budget typical for the Ryazan region for 2014– 2016 — the Kaninsky rural settlement of the Sapozhkovsky District. Due to the economic-statistical and SWOT-analysis, some problem aspects have been revealed. In particular, local authorities do not have an opportunity to independently draw up their own full budgets. As a rule, they are pumped up at the expense of financial sources not controlled by the rural administrations. This has a number of negative consequences: it does not contribute to revitalizing and rationalizing actions of the local authorities to replenish the tax potential of the territory; it reduces the administration’s responsibility for the budget execution and meeting commitments to the public; it causes dependency of local rural administrations while developing the revenue part of the budget; it does not contribute to the development of economic initiatives. The authors conclude that to improve the development and rational use of local budgets of rural settlements, it makes sense: to consolidate the results-oriented principles of medium-term planning and budgeting; to accept the requirement for further decentralization of the budget system and to provide real budget independence; to provide effective control over budgets of all levels and their real transparency. Цель статьи — изучение проблем, связанных с формированием и рациональным использованием местных бюджетов агропромышленных территорий. Анализируются конкретные показатели типичного для Рязанской области местного бюджета — Канинского сельского поселения Сапожковского района — за 2014–2016 гг. На основе экономико-статистического и SWOT-анализа выявлены проблемные аспекты. В частности, местные административные органы самоуправления не имеют возможности самостоятельно формировать собственные полнообъемные бюджеты. Они наполняются, как правило, за счет не подконтрольных администрациям сельских поселений финансовых источников. Это имеет ряд негативных последствий: не способствует активизации и рационализации в действиях административных органов местного самоуправления по пополнению налогового потенциала территории; снижает ответственность администрации за исполнение бюджетов и выполнение обязательств перед населением; порождает проблемы иждивенчества местных сельских администраций при формировании доходной части бюджета; не способствует развитию хозяйственной инициативы. Авторы делают вывод, что в целях совершенствования формирования и рационального использования местных бюджетов сельских поселений целесообразно: законодательно закрепить принципы среднесрочного планирования и бюджетирования; признать необходимым условием дальнейшую децентрализацию бюджетной системы и предоставление реальной бюджетной самостоятельности; обеспечить контроль бюджетов всех уровней и их прозрачность.

Suggested Citation

  • S. Chepik G. & O. Chepik V. & С. Чепик Г. & О. Чепик В., 2019. "Проблемы и перспективы формирования и рационального использования местного бюджета сельской территории // Problems аnd Prospects оf Development аnd Rational Use оf the Local Budget оf а Rural Territor," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, vol. 23(2), pages 58-73.
  • Handle: RePEc:scn:financ:y:2019:i:2:p:58-73
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    References listed on IDEAS

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    1. Manuel Wäckerle & Bernhard Rengs & Wolfgang Radax, 2014. "An Agent-Based Model of Institutional Life-Cycles," Games, MDPI, vol. 5(3), pages 1-28, August.
    2. Emil Markvart & Jochen Franzke, 2017. "Modern territorial reforms of local self-government in Germany and Russia," Spatial Economics=Prostranstvennaya Ekonomika, Economic Research Institute, Far Eastern Branch, Russian Academy of Sciences (Khabarovsk, Russia), issue 3, pages 40-61.
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