Opportunities for regional budget policy in the development of municipalities
Municipalities are becoming highly important in the implementation of development policy in recent years. Municipal level of budgetary system meets the needs of the individual and the local community. Currently, intergovernmental relations are organized in such a way that the financial resources of the municipalities in the greater part are formed by revenues from the higher regional budgets. The budgets of the regions are a significant source of community development. Budget code of the Russian Federation provides for the principle of equal budgets. In order to align budgets from higher budgets subordinate is transferred to the means in three forms: subsidies, subventions, grants. On the one hand, these transfers provide support to regional budgets, on the other hand, put them in a situation of dependence from the Federal budget. It should be noted that the budgetary policy of the region, including in cooperation with the municipalities, depends on the size of the budget. To determine the principle of equality in relations between regions and municipal entities the author has carried out comparative and structural analysis of regional budgets. For analysis the selected three regions: Tyumen region, Krasnoyarsk territory, the Kursk oblast. The three regions differ in geographical location, economic development, population. The objective of the article is to analyze the budget from the point of view of policy, because policy is formed at the planning stage. Analysis of income showed different degree of dependence of regional budgets on the Federal budget. In the expenditures of the budgets of analyzed subjects of the Federation the difference in the amounts of financial assistance to local budgets was revealed. Thus, financial conditions are not equal for the development of municipalities and depend on the regional fiscal policy.