ISSUES OF DECENTRALIZATION OF PUBLIC ADMINISTRATION FROM A POSITION OF BUDGET SYSTEM FORMING
Abstract
The article is dedicated to the budget decentralization analysis in the light of forming and functioning of the local government system. Factors that define centralization-decentralization relationship are revealed. Special attention is given to the principles of delimitation of expendable authority, issues of fixation of tax revenues and options of vertical and horizontal imbalances in the state budget system. The role of the local government as the fundamental element of federative state structure is revealed. The structure of gainful sources on the level of regional and local budget is offered. Regulations for the basis of local taxation system are formulated.
About the Author
T. V. Sumskaya
Institute of Economics and Industrial Engineering
Russian Federation
Ph.D., associated professor
Russian Federation
Ph.D., associated professor
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Review
For citations:
Sumskaya T.V. ISSUES OF DECENTRALIZATION OF PUBLIC ADMINISTRATION FROM A POSITION OF BUDGET SYSTEM FORMING. Vestnik NSUEM. 2012;(3):17-29. (In Russ.)
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