During the research, the authors found that the interaction of the Russian Federation with foreign partners in the field of state financial (municipal) management expressed by the membership of the Accounts Chamber of the Russian Federation in International, European and Asian Organizations of Supreme Audit Institutions (INTOSAI, EUROSAI and AZOSAI) is aimed at harmonization with international principles of control over public finances and improvement of the regulatory and legal framework in the sphere of public finances in the Russian Federation. However, Russian regional municipalities are subjected to a problem of ineffective management of public finances. Thus, the municipality of Tyumen (Russia) city district suffers significant shortcomings related to the lack of interrelation between the documents of strategic and budgetary planning (strategies of social and economic development, municipal programs and municipal tasks) and strategic planning documents of the subject of the Russian Federation and the municipality (state and municipal programs). These shortcomings are also connected with insufficient representation of measures of legal and political regulation for various spheres in municipal programs (tax exemptions, preferences and other regulatory tools that do not involve the allocation of public funds from the budget); with system imperfection in monitoring and evaluating the effectiveness of municipal programs, expressed in a formal control by responsible authorities; with the impossibility of applying a single formalized approach to define basic standard costs for providing municipal services.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.