Comparative analysis municipal budget systems
https://doi.org/10.46845/2073-3364-2022-0-1-65-72
Abstract
The article provides a comparative analysis of the budgetary systems of two municipalities of the Kaliningrad region - Zelenogradsk and Sovietsk city districts. A study of the revenue and expenditure side of local budgets is carried out through the prism of critical analysis, their features are revealed, and a set of measures for their optimization is proposed.
About the Author
A. N. Kokhan
INOTECU FGBOU VO "KSTU"
Russian Federation
Russian Federation
Angelika N. Kokhan
Kaliningrad
References
1. Kokhan A. N. Problems of Formation and Use of Budgetary Funds of Municipalities of the Kaliningrad Region. Baltic Economic Journal. 2020; No. 3(31): 4-17. (In Russ.).
2. Kokhan A. N., Goloshchapova O. S. On the issue of formation and evaluation of the effectiveness of the use of budgetary funds. Baltic Economic Journal. 2019; No. 3(27): 4-14. (In Russ.).
3. Kokhan A. N., Yarov M. A. Current state, problems and prospects for the development of regional budget systems. Financial business: a scientific and practical journal - Publisher: Publishing House "Financial business", 2021; No. 3: 36-39. (In Russ.).
4. Sergeev L. I., Drozdova T. V. Development of interbudgetary relations in Russia and audit of interbudgetary transfers in the Kaliningrad region. Baltic Economic Journal. 2020; No. 2(30): 22-38. (In Russ.).
5. https://www.zelenogradsk.com/ - Official website of the municipality "Zelenogradsky municipal district of the Kaliningrad region". (In Russ.).
6. http://www.sovetsk.gov39.ru/ - Official website of the municipal formation "Sovetsky urban district of the Kaliningrad region". (In Russ.).
7. http://www.minfin39.ru/ - official website of the Ministry of Finance for the Kaliningrad region. (In Russ.).
Review
For citations:
Kokhan A.N. Comparative analysis municipal budget systems. Baltic Economic Journal. 2022;(1(37)):65-72. (In Russ.) https://doi.org/10.46845/2073-3364-2022-0-1-65-72
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