EFFICIENT MANAGEMENT OF THE MUNICIPAL PROPERTY AS A GROWTH FACTOR OF NON-TAX REVENUES TO LOCAL BUDGETS
The persistent scarcity of local budgets in Russia, entailing the inability to fully implement functions assigned to them by local governments, determines the relevance of the study of internal reserves for the growth of municipal revenues in municipal property management. The comparative analysis of budget indicators that characterize municipal property management, allows confirming the existence of problems of poor management efficiency of municipal property, and determines the low level of non-tax revenues to local budgets.
Based on the results of the analysis, the objective of the study is achieved: practical recommendations are developed to improve the efficiency of municipal property management in Russian municipalities. Through SWOT analysis, strengths and weaknesses, as well as threats and opportunities of the municipal property management system in the studied municipalities are identified. Key recommendations on optimization of management procedures in this area are also proposed. The results of the study have led to the conclusion that, taking into account the general and specific deficiencies in municipal property management in Russian municipalities, it is necessary to regularly analyze management systems in them for efficiency. This will make it possible to pinpoint the weaknesses of management systems in their territory as accurately as possible and will allow outlining realistic and effective ways to eliminate the identified shortcomings. In this regard, it is important to implement systematic measures in order to improve municipal property management.
Keywords: non-tax revenues to local budgets, local budgets deficit, municipal property, efficiency of municipal property management, municipal formation, municipal property, internal reserves of municipal income growth, local budgets and their own revenues.
Highlights:
for the majority of Russian municipalities, the nature of the low effectiveness of municipal property management, which determines the non-availability of non-tax revenues to local budgets is inadequate for a full solution of local issues;
municipal property management systems have both common and specific features that require individual research of these systems in order to identify strengths and weaknesses in their organization;
the achievement of the effectiveness of municipal property management is possible while providing the implemented measures that are systematically implemented in this area.
Anna V. Tretyakova, a post-graduate student, Financial University under the Government of the Russian Federation.