Perfection of budgetary legal relations at the municipal level

The subject of the study is issues of budgetary legal relations in terms of financial balance in the budget system; they are not clearly defined in the budget legislation. The Budget Code in Article 1 only points to the relations that arise between subjects of budgetary legal relations when generating revenues and implementing expenditures of budgets of the budget system. From the theoretical point of view, the task has been solved to determine how specifically budget legislation and scholars define the notion "intergovernmental fiscal relations". The analysis of publications and the regulatory framework allows concluding that budget legal relations are a kind of legal financial relations. Inter-budgetary funds are formed not between state authorities of the country, state authorities of the subjects of the Federation and local self-government bodies, but between public-legal entities: the federation, its subjects, municipalities. The practical value of the research task is that urban and rural settlements are the most numerous. According to Rosstat, the share of urban and rural settlements in the Russian Federation is more than 88 % of the total number of municipalities, in the Siberian Federal District more than 90 %, in Novosibirsk Oblast the number of urban and rural settlements remains unchanged for several years, they are almost 93 % of the total number of municipalities in the region. As a result of the analysis of the implementation of consolidated budgets for 2013-2015 according to the data of the Ministry of Finance and Tax Policy of Novosibirsk Oblast, a conclusion was made about the strong dependence of budgets on gratuitous receipts, although the share of tax and non-tax revenues increased from 19.9 % in 2013 to 25.7 % in 2015. Intergovernmental transfers and budget credits are the main financial instruments in Novosibirsk Oblast, which make it possible to achieve a balance of local budgets. The author's analysis of the distribution of interbudgetary transfers from the regional budget of Novosibirsk Oblast from the point of view of balancing the budget laws on the basis of the data of the regional laws for 2016-2017 shows that it is necessary to improve the procedure for providing transfers to address the priority tasks of social and economic development. In order to achieve real independence of local budgets, it is advisable to change the approach to the distribution of financial assistance between the programs of budget expenditures, it is necessary to continue work to achieve the optimal balance between equalizing the budgetary provision and increasing the tax potential of the subjects of the Federation and municipalities.

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