ПРОБЛЕМЫ БЮДЖЕТНОЙ ОБЕСПЕЧЕННОСТИ МЕСТНОГО САМОУПРАВЛЕНИЯ (НА ПРИМЕРЕ НОВОСИБИРСКОЙ ОБЛАСТИ)

The analysis of the structure of local budgets’ revenues, performed on the materials ofNovosibirskoblast, demonstrated a low level of their independence because of the lack of stable revenue base of these budgets. For the most of the municipalities of the region, more than a half of the revenues were attracted from transfers. The results of calculating the characteristics of the heterogeneity of budgetary indicators before and after the transfer of funds from the regional budget indicate that the heterogeneity in budget revenues after transferring funds from the regional budget to municipalities is declining. Calculation of coefficients of rank correlation demonstrates the existence of a random character of gratuitous transfers from the regional budget, which does not meet the objectives of equalization. However, assessing the dependence of gratuitous per capita transfers to local budgets of the average per capita tax and non-tax budget revenues using regression analysis methods revealed the existence of a statistically significant negative relationship between the parameters under consideration for Novosibirsk oblast, i.e. that the budgetary policy in the region is aimed at equalizing the average per capita budget revenues of municipalities. The assessment of the effectiveness of the incentives to increase tax revenues at the local level allows to conclude that the incentives used are working towards the preservation and development of the tax potential of the municipalities of Novosibirsk oblast, and also that in general the subfederal budget policy is focused at optimizing the formation and execution of the revenue base of the local level.