Local budgets of municipal districts of rural type

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.