Mishina S.V. / monograph. M .: Publishing house "SCIENTIFIC LIBRARY". 2013 - 164 p.
ISBN 978-5-9904757-5-5
The relevance of the research topic is due to the need to further improve budget planning and forecasting in the Russian Federation, especially in municipalities. Budget planning and forecasting are integral elements of the financial mechanism, the implementation of which takes the necessary political, financial and socio-economic decisions. In the context of cyclical manifestations of financial instability in the economy, similar to the global economic crisis, an improved toolkit for operational and forward planning is designed to solve the problems of anticipating and preventing the negative consequences of economic shocks, and ensuring the financial stability of the budgets of territories. The monograph addresses topical issues related to the process of planning and forecasting local budget revenues; analyzes current trends and problems of planning and forecasting at the municipal level; the necessity of improving the methodology for assessing the tax potential of municipalities is substantiated, and a methodology for forecasting the income of local budgets is proposed using the example of the budget of the city district “Kaliningrad City”
