ANALYSIS AND ASSESSMENT OF LOCAL BUDGET REVENUES (ON THE EXAMPLE OF ANGARSK URBAN DISTRICT)

The article analyzes the revenue side of the budget of the Angarsk urban district, one of the municipalities of the Irkutsk region. During the analysis and assessment of budget revenues in terms of tax, non-tax revenues and gratuitous transfers, the prevalence of the share of financial assistance to the local budget was revealed with the dynamics of their reduction in the planning period. Positive dy-namics in terms of increasing own revenue sources was noted, which affected the strengthening of the level of independence of the budget, which can be called normal in terms of stability. At the same time, the share of financial assistance to the budget remains high

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Publication Details

Journal
Scientific Papers Collection of the Angarsk State Technical University
Published
2025-06-24
DOI
https://doi.org/10.36629/2686-7788-2025-1-393-397
Primary Topic
Economic and Fiscal Studies
Type
article
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article

ANALYSIS AND ASSESSMENT OF LOCAL BUDGET REVENUES (ON THE EXAMPLE OF ANGARSK URBAN DISTRICT)

Anna Sorokina
Scientific Papers Collection of the Angarsk State Technical University
Economic and Fiscal Studies
article

ANALYSIS AND ASSESSMENT OF LOCAL BUDGET REVENUES (ON THE EXAMPLE OF ANGARSK URBAN DISTRICT)

Anna Sorokina
article en

Abstract

The article analyzes the revenue side of the budget of the Angarsk urban district, one of the municipalities of the Irkutsk region. During the analysis and assessment of budget revenues in terms of tax, non-tax revenues and gratuitous transfers, the prevalence of the share of financial assistance to the local budget was revealed with the dynamics of their reduction in the planning period. Positive dy-namics in terms of increasing own revenue sources was noted, which affected the strengthening of the level of independence of the budget, which can be called normal in terms of stability. At the same time, the share of financial assistance to the budget remains high

Scientific Papers Collection of the Angarsk State Technical UniversityVol. 2025(1)
Openalex Percentile: Top 78%
Economic and Fiscal Studies
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