UNEQUAL DISTRIBUTION OF INCOME AND COST OF DIFFERENT TYPES OF MUNICIPALITIES IN RF: A COMPARATIVE ANALYSIS

Purpose. Identification and evaluation of the impact of the transition to a two-tier local government organization on the degree of uneven distribution of income and expenditure budgets of different types of municipalities. Methods. The study is based on the methods of economic and statistical analysis of the uneven distribution of income and expenses. Results and practical significance. Tendencies of changes in the distribution of income and expenditures of local budgets by types of municipalities in terms of municipal reform. Substantiated factors influencing the pace of change in the volume and structure of revenues and expenditures of local budgets. Generalized and systematized statistical data characterizing the different types of local budgets of municipalities for the period 2006-2012 years . Scientific novelty. Disclosed negative and positive effects of the transition to a two-tier system of local government organization in terms of the formation of different types of budgets of municipalities. Revealed the most serious distortions in the formation of income and expenditure of urban districts, municipalities and settlements.