OVERSEAS EXPERIENCE OF FORMING INCOMES OF LOCAL BUDGETS

Abstract

The article through comparative analysis of budget figures of federal and unitary states identifies key features of forming incomes on the municipal level. Proceeding from differences in administrative and territorial arrangement of states it grounds the difference in the level of finance provision of municipal bodies. By comparing volumes of accumulated by municipal council incomes and available liabilities a conclusion is drawn about the real finance provision of municipal bodies in federal and unitary states. Findings of the analysis show higher provision of local budgets in unitary states by income sources and their sufficiency to resolve problems of local character in contrast to federal states, which declare finance autonomy of municipal administration. It allows us to come to the conclusion about the decisive role of internal and not external factors in budget functioning on the local level.

Keywords

• местный бюджет
• муниципальные доходы
• муниципальное образование
• федеративное государство
• унитарное государство