Zubrilina V. Formation and distribution of revenues and expenditures of local budgets

The dissertation conducted a comprehensive study of the theoretical foundations and practices of formation and distribution of income and expenditures of local budgets, the directions of their improvement in terms of fiscal decentralization. Summarizes the scientific approaches to determining the economic essence of revenues and expenditures of local budgets, defined forms, principles and methods of formation and distribution of income and expenditures of local budgets, systematized their classification features. The analysis of trends and patterns of formation of incomes of local budgets, assess the level of financial independence and financial autonomy, certain features in the formation and distribution of revenues between the central and local levels of government. Monitored and disclosed problems in the allocation and use of local budgets.