METHODOLOGICAL ASPECTS OF EFFICIENCY GROWTH OF MUNICIPAL FINANCE MANAGEMENT

The article describes topical issues of improving the efficiency of the municipal finance management on the example of socio-economic development of Kamchatskiy Krai. The most important task of financial policy at the present stage of economic relations is the effective use of budgetary funds and quality management of public and municipal finance. The subjects of the Russian Federation are concerned with the development and practical application of different methodological approaches which facilitate, in distribution of government financial support, to evaluate the efficiency of local authorities’ activity, based on the result of the increased revenue base. That is why special funds are formed with the budget, aimed at different target stimulus.

The abovementioned evidence for the introduction of evaluation criteria that determine the dynamics of the expansion of the tax base for taxation of physical persons’ property and land tax, as well as describing the work with assets, including land and property, in particular the creation of a database and accounting of municipal property.

Municipalities, without prejudice to the size and quality of the services provided to the population free of charge, can reconsider the establishment of jobs to attract additional financial resources by municipal institutions under the jurisdiction of local authorities. Within the method for improving efficiency of the municipal finances management one should use as a basis the inclusion of dynamics indicators of the tax base development for a single tax levied in connection with the application of the simplified taxation system and the dynamics of the tax base development for the single tax on imputed income for certain types of activities.

The calculation of the performance indicators of the tax base for the single tax allows you to monitor the effectiveness of municipal finance management at the regional and municipal levels. The mentioned technique facilitates the formation of public finances, effectiveness of the decisions of administrative authorities, provision with monitoring information as a result of performance activity, encouragement of efficient use of municipal property, building up and increasing their own revenue base and budget income taking into account weighing coefficients for distribution of stimulating part of the foundation’s financial support.