State and municipal finance infinancial structure occupy a special position. This is due to their specific purpose, which is the provision of state authorities and territorial management of cash. These funds are used to assist in ensuring that these bodies fulfill their functions.
State, municipal finance isthe monetary relations that are formed within the framework of the distribution process, which is conditioned by the formation of appropriate state and municipal bodies. These funds are directed to meet civil needs, economic regulation, financing of law enforcement and national security, administration and other expenses.
State and municipal finance are involvedin the regulation of social phenomena, the development of priority economic sectors. With their help, the differences in the level of social and economic development of certain territories of the country are smoothed out.
State and municipal finance is formed under the influence of a number of factors.
Thus, the shape of the devicepower in the country. Unitary states as a whole (in comparison with federative states) are characterized by a higher degree of concentration of money resources at the disposal of central state bodies. In these countries, payments from incomes of regulatory value and aid from central authorities are used as the basis of monetary resources of administrative-territorial elements.
В рамках федеративного государства, построенного in accordance with the principle of delineation of powers and subjects of regulation of the subject and central representative offices of power, the dominant importance is acquired by the own revenues of the subjects. At the same time, there is a reduction in the scale of the inter-budgetary redistribution of funds.
State and municipal financeare formed and in accordance with the administrative-territorial structure of the country. This is expressed in the activities of some entities in the composition of others or in the formation of territorial entities of different levels.
In accordance with the Constitution of the province (region andother formations) and autonomous okrugs included in their composition are equal subjects of the country. In this regard, the organization of financial resources occurs within the limits of the division of powers with both the federal center and between territorial units.
On the formation of state and municipalthe influence of a special status of a number of entities also has an impact. In accordance with their status, territorial entities fulfill certain functions. To solve a number of problems, additional funding is allocated, which allows individual entities to obtain financial independence.
В соответствии с принципом равноправия, stipulated in Article 5 of the Constitution, there are no differences in the composition and scope of powers of the state bodies of the territories, republics, autonomous okrugs, regions and other elements. According to the federal legislation, for all entities there are unified standards for deductions from fees and taxes to budgets and a single way of calculating monetary assistance.
It should be noted here that for municipalformations the law provides for the possibility of applying a special mode of operation. The application relative to the territorial unit of the country of special status is due to several reasons. Among them, they note the concentration within the boundaries of the subject of state security objects, for which a special regime, specialization of city-forming organizations for innovative, scientific, technical, scientific activities in a scientific and industrial complex. The presence of a special status implies a greater amount of authority for local government offices and additional sources of cash inflows (finances of state and municipal enterprises, for example).
