This article examines the structure of local budgets, their revenues and expenditures. The purpose of the study is the strategic planning of the revenue side of local budgets. Strategic planning of budget revenues includes: - is the basis for operational planning; - determines the income in the long run, which allows you to assess the financial capacity of the region; - directions of use of available resources; - increases the ability of the budget to withstand macroeconomic fluctuations; - Contributes to informed and effective decision-making; - ensures the continuity of the budget process; - Increases the transparency of the budget formation process. The study concluded the following: Modeling the management of revenue potential of municipalities should cover the following areas of functioning of state authorities and local self-government in the field of budget revenue generation: 1. Regulatory support of the process of generating revenues of regional and municipal budgets. 2. Monitoring the budget process 3. Formation of systems for assessing the liquidity of the revenue potential of the budget of the territory. 4. Organization of the process of execution of profitable appointment and subsequent use.
Volume 12 | Issue 6
Pages: 1210-1216
DOI: 10.5373/JARDCS/V12I6/S20201161