Problems of Ensuring the Independence of the Budgets of Rural Settlements

Abstract

The problems of ensuring the independence of the budgets of rural settlements in Russia have not been practically investigated, although they are typical for such municipalities. Based on the analysis of incomes and expenditures of the budgeting system of the Novosibirsk region for 2015, the illusory nature of the budgets of rural settlements is shown. It is concluded that the large number of rural settlements leads to irrational management costs. It is proposed to change the concept of own revenues in the Budget Code, to rationally reduce the number of rural settlements by uniting them on a territorial basis in order to reduce expenses for nation-wide needs.