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ArpapHbiii BecTHMK Ypana № 12 (191), 2019 r.
DOI 10.32417/1997-4868-2019-191-12-84-88
UDC 332.12 HAC code 08.00.05, 08.00.10
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Local budgets of municipal districts of rural type
E. B. Dvoryadkina1E3, O. A. Belikova2
1 Ural State University of Economics, Ekaterinburg, Russia
2 Ural State Mining University, Ekaterinburg, Russia 63E-mail: [email protected]
Abstract. The topicality of this article is due to firstly, the need to study local budgets as a factor in the economic growth of rural municipal districts and as a component of the economic basis of local self-government; secondly, the presence of problems in the formation and execution of local budgets of rural municipalities due to their inherent features. In the budget system structure, based on the criteria of the municipal structure, there are distinguished various types of local budgets, among which the largest group is the local budgets of rural municipalities, combining local budgets of municipalities and local budgets of rural settlements. Local budgets of rural municipalities are components of a regional financial system. The purpose of the study is to assess trends and development factors of local budgets of rural municipalities against the background of a set of local budgets. Research methods: allocation and justification of the features of rural municipalities in the financial aspect, affecting the formation and execution of their local budgets; a method of structural analysis of indicators of local budgets of municipal districts and local budgets of rural settlements in the context of such components as budget revenues, budget expenditures, budget deficits, which allows us to assess the extent of their presence in the corresponding aggregate of local budgets. The results of the study and their scientific novelty: confirmation of the hypothesis on the development trends of local budgets of rural municipalities against the background of local budgets of other types of municipalities: there are trends in the reduction of income and expenditures of local budgets of municipalities and rural settlements in the general indicators of local budgets, against the background of the trend strengthening the imbalance of local budgets of rural municipalities. Keywords: rural municipality, local budget, rural settlement, municipal district.
For citation: Dvoryadkina E. B., Belikova O. A. Local budgets of municipal districts of rural type // Agrarian Bulletin of the Urals. 2019. No. 12 (191). Pp. 84-88. DOI: 10.32417/1997-4868-2019-191-12-84-88.
Paper submitted: 07.06.2019.
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Introduction
The problems of the formation and execution of local budgets, on the one hand, as a factor of the economic growth of a municipality, on the other hand, as a component of the economic basis of local self-government, are invariably relevant. In modern conditions that are characterized by the emergence of new trends in economic development associated with new industrialization, digitalization of the economy, local budgets continue to retain their importance to ensure the solution of issues of local importance by local governments. Among the types of municipalities that exist in the Russian Federation, we especially single out municipal areas and rural settlements, which are combined in such a complex concept as rural municipal districts [20, p. 85].
The dynamics of the number of rural municipalities in the Russian Federation is presented in table 1.
In general, there is a negative trend in the number of municipalities - over the period under review, the number of municipalities decreased by 1962 units, and this reduction was most active due to rural settlements, the number of which decreased by 1819 units. This trend is due to the processes of transformation of the municipal structure: the transformation (unification) and the abolition of municipalities. At the same time, there was done work on the delimitation of powers between local government at different levels and state authori-
ties, as well as on securing the appropriate sources of income for them.
The current version of the Federal Law "About the General Principles of the Organization of Local Self-Government in the Russian Federation" refers to the jurisdiction of municipalities 40 issues of local importance, and to the conduct of rural settlements - only 13.
Methods
Modern scientists study various problems and issues of the formation and execution of local budgets of various types of municipalities. L. I. Pronina [11; 12] presents problems of autonomy of regions and municipalities, including financial aspects, as well as directions for the effective implementation of the federalism principles and subsidiarity in inter-budget relations at the level of regions and municipalities in articles. V. V. Levina [8; 9] analyzes features of managing the balance of local budgets in conditions of financial instability. Setting priority tasks for managing budgetary resources, including strengthen the revenue potential of regional and local budgets is devoted study of D. A. Artemenko, M. R. Pinskaya and E. V. Porollo [19]. T. V. Sumskoi [13, 14] characterizes actual problems and features of the formation of local budgets, as well as directions for their use.
From the standpoint of the local government problems, including its territorial organization, there are the works
Table 1
The dynamics of the number of municipalities of the rural type in the Russian Federation
Rural-type municipalities
Total Including
Municipal areas Rural settlements
on 1.01.2010 23 907 1 829 19 591
on 1.01.2011 23 304 1 824 18 996
onl.01.2012 23 118 1 821 18 833
on 1.01.2013 23 001 1 817 18 722
on 1.01.2014 22 777 1 815 18 525
on 1.01.2015 22 923 1 823 18 564
on 1.01.2016 22 406 1 788 18 177
on 1.01.2017 22 327 1 784 18 101
on 1.01.2018 21 945 1 758 17 772
Change, units -1 962 -71 -1 819
Note: the table is compiled by [15; 16].
of A. N. Adukova [1], R. V. Babuna [2], E. M. Buchwald, N. V. Voroshilov [3; 4]. The financial and budgetary aspects of the sustainable development of rural territories were investigated by T. V. Yurchenko [17; 18], L. P. Voronina [5]. Analysis of publications on the topic of our study allows us to conclude that insufficient attention is paid to the study of trends and development factors of local budgets of rural municipalities in the system of local budgets.
The purpose of the study is to assess trends and development factors of local budgets of rural municipalities against the background of a set of local budgets.
Results
Municipal districts of the rural type in the financial aspect are characterized by the following features.
Firstly, due to the fact that rural municipalities are usually peripheral territories, the level of concentration of financial resources in them is low.
Secondly, the tax potential of municipalities of a rural type is less developed compared to municipalities of an industrial type, especially the largest and large cities, since the bulk of large taxpayers - industrial enterprises, as well as organizations of other types of economic activity are concentrated on the territory of cities of this type , and the main number of payers of tax on personal income. The economic space of rural municipalities is less saturated with objects that form the tax potential.
Thirdly, rural municipalities have less developed opportunities for generating non-tax revenues of local budgets, as forms of using municipal property are implemented more passively in comparison with other types of municipal districts.
Fourthly, rural-type municipalities are characterized by a low degree of financial independence, which is manifested in the presence of higher values of subsidized indicators in the structure of their local budget revenues compared with other types of municipalities.
Fifthly, rural municipalities, unfortunately, are not areas of banking development, since there are few large economic agents on their territory that are demanding banking services, credit resources, etc.
Sixthly, rural settlements as representatives of rural municipalities are actively using the financial mechanism of self-taxation of citizens, in contrast to large municipalities. The
use of self-taxation in small municipalities contributes to a more effective solution to the issues of development and arrangement of specific territories.
Let us imagine the position of budgets of rural municipalities in the structures of regional financial and budget subsystems using statistical indicators (table 2).
Discussion and Conclusion The situation of local budgets of rural municipalities against the background of local budgets is characterized by the following circumstances.
Firstly, the share of local rural budgets in the total amount of local budgets in the reporting period is relatively stable, there are no significant structural changes, however, a trend should be noted for a decrease in the share of local budgets of rural settlements (in 6 federal districts) and a trend for a decrease in the specific weight of local budgets of municipal districts (in 5 federal districts). There is an increase in the share of local budgets of other types of municipalities.
Secondly, the budgets of rural municipalities continue to be unbalanced during the period under review, expenses consistently exceed revenues, which significantly complicates the solution of local issues by local authorities of municipalities and rural settlements, and the imbalance of local budgets is increasing, as evidenced by the corresponding deficit indicators Thirdly, as rural municipalities, on the whole, have limited possibilities for forming a financial base that ensures the independence of local self-government, it is precisely in rural municipalities that such a financial instrument is used more actively than other types of municipalities: self-taxation of citizens. According to the Ministry of Finance of the Russian Federation, self-taxation of citizens was introduced in 2017 in the territories of 1,687 municipalities, which is 7.6 % of the total number of municipalities (in 2016, 35 regions, 1,567 municipalities). According to the data of the constituent entities of the Russian Federation, almost the entire volume (99.2 %) of self-taxation proceeds in 2017 came from settlements, out of the total amount of self-taxation funds 86.6 % went to the budgets of rural settlements and 12.6 % to the budgets of urban settlements. Federal Law of December 5, 2017 No. 389-FL "About Amending Articles 25.1 and 56 of the Federal Law", "About General Principles of Local Self-Government in the Russian Federation", provides for the possibility of introduc-
ArpapHbiö BecTHMK Ypana № 12 (191), 2019 r.
Table 2
Local budgets of municipal districts and rural settlements in 2010-2017, million rubles
Indexes 2010 year 2017 year
Income Expenses Deficit (-), surplus (+) Income Expenses Deficit (-), surplus (+)
Central Federal District
Local budgets, total 418 647 436 534 -17887 703 013 729 663 -26 650
Including:
Municipal budget 186 676 192 905 -6 229 305 395 314 282 -8 887
Specific weight, % 44.6 44.2 34.8 43.4 43.1 33.3
Rural budgets 21 970 22 751 -781 38 715 41 721 -3 006
Specific weight, % 5.2 5.2 4.4 5.5 5.7 11.3
Northwestern Federal District
Local budgets, total 185 974 194 272 -8 298 263 827 274 142 -10 315
Including:
Municipal budget 81 731 84 627 -2 896 107 534 109 176 -1 642
Specific weight, % 44.0 43.6 34.9 40.8 39.8 15.9
Rural budgets 10 202 10 375 -173 12 070 13 159 -1 089
Specific weight% 5.5 5.3 2.1 4.6 4.8 10.6
Southern Federal District
Local budgets, total 193 323 205 697 -12 374 336 548 348 099 -11 551
Including:
Municipal budget 75 473 79 222 -3 749 140 045 142 689 -2 644
Specific weight, % 39.0 38.5 30.3 41.6 41.0 22.9
Rural budgets 14 097 15 298 -1201 19 516 21 252 -1 736
Specific weight, % 7.3 7.4 9.7 5.8 6.1 15.0
North Caucasus Federal District
Local budgets, total 94 069 96 855 -2 786 154 620 166 777 -12 157
Including:
Municipal budget 50 679 50 895 -216 88 697 98 165 -9 468
Specific weight, % 53.9 52.5 7.8 57.4 58.9 77.9
Rural budgets 7 342 7 425 -83 8 770 8 844 -74
Specific weight, % 7.8 7.7 3.0 5.7 5.3 0.6
Volga Federal District
Local budgets, total 386 936 399 447 -12 511 586 406 604 605 -18 199
Including:
Municipal budget 170 149 172 542 -2 393 243 996 248 582 -4 586
Specific weight, % 44.0 43.2 19.1 41.6 41.1 25.2
Rural budgets 22 439 21 826 613 28 294 29 259 -965
Specific weight, % 5.8 5.5 - 4.8 4.8 5.3
Ural Federal District
Local budgets, total 293 587 302 256 -8 669 500 737 515 767 -15 030
Including:
Municipal budget 84 933 85 915 -982 139 778 144 230 -4 452
Specific weight, % 28.9 28.4 11.3 27.9 28.0 29.6
Rural budgets 7 757 7 863 -106 13 546 13 871 -325
Specific weight, % 2.6 2.6 1.2 2.7 2.7 2.2
Siberian Federal District
Local budgets, total 367220 375 786 -8 566 535 260 554 665 -19 405
Including:
Municipal budget 142 417 143 441 -1 024 216 681 219 882 -3 201
Specific weight, % 38.8 38.2 12.0 40.5 39.6 16.5
Rural budgets 17 146 17 466 -320 24 769 25 661 - 892
Specific weight, % 4.7 4.6 3.7 4.6 4.6 4.6
Far Eastern Federal District
Local budgets, total 186 148 193 815 -7 667 307 091 317 344 -10 253
Including:
Municipal budget 80 596 83 890 -3 294 117 571 118 889 -1 318
Specific weight% 43.3 43.3 43.0 38.3 37.5 12.9
Rural budgets 10 331 10 447 -146 15 153 15 561 - 408
Specific weight, % 5.5 5.4 1.9 4.9 4.9 4.0
Note: the table is compiled by: Formation of local self-government in the Russian Federation on January 1, 2018: Bulletin of the Federal State Statistics Service. Moscow, 2018; The formation of local government in the Russian Federation on January 1, 2010: Bulletin of the Federal State Statistics Service. Moscow., 2010 // Official website of the Federal State Statistics Service http://www.gks.ru.
ing self-taxation not only in the entire municipality, but also in - improving the efficiency of budget expenditures and
the territory of a separate population center paragraph on the budget consolidation;
gathering of citizens [7]. - creating predictable, transparent and comfortable condi-
Fourthly, in the context of a constant deficit of local bud- tions for the provision of financial assistance. gets, rural municipalities do not have the ability to form de- In general, since the local budgets of rural municipalities
velopment budgets. Inter-budget transfers make a significant are also subject to a significant influence of regional factors,
share of their income. The budgetary provision of rural mu- the functioning of mechanisms for solving such problems, °
nicipalities is lower in comparison with other municipalities. such as: improvement of intergovernmental relations; devel- §
In the medium term, financial factors related to the sphere opment of the revenue base of local budgets; expansion of the O of inter-budgetary relations will be determined by the solution program-targeted approach in the formation of the regional y
of tasks in such areas as: budget. In addition, current trends in the development of rela-
- assistance in balancing the budgets of entities and local tions in the field of public finance impose new requirements budgets; on the composition and quality of information on the financial
- reduction of federal regulation of the tax base of the re- activities of municipalities, as well as on the transparency of gions; information on the results of their activities.
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Authors' information:
Elena B. Dvoryadkina1, doctor of economic sciences, professor, vice rector for research, professor of department of regional, municipal economics and management, ORCID 0000-0001-5163-0334, AuthorID 308967; +7 (343) 221-27-48, [email protected]
Olga A. Belikova2, candidate of economic sciences, associate professor of the department of finance and credit, ORCID 0000-0002-9902-0444, AuthorID 750595; +7 (343) 283-05-21, [email protected]
1 Ural State University of Economics, Ekaterinburg, Russia
2 Ural State Mining University, Ekaterinburg, Russia
