Content №3 от 2006

Technique for distribution of regional financial support funds among municipal units in Yakutia

The article describes the output of the research on ways of forming the revenues of municipal units in the Cakha Republic (Yakutia). Most municipalities in this region have a budget deficit. One of the sources of its covering is the grants from regional budgets. The article offers a formalized approach to a distribution of such grants. The authors propose a technique for the distribution of financial support for municipal units from the Regional Fund of Financial Support. The distribution criteria include a tax potential and an index of the budgetary expenditures in each municipal unit. The appliance of the technique has shown the way to optimize the expenditures of local budgets and to stimulate the development of a taxable base.

Gavril’eva T. N. tuyara@list.ru

Gulyaev P. V.

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