Keyword: «budget system»

The most important branch of the Russian economy is trade. It provides the population of the country with jobs and is one of the key sources of filling the budgets of various levels. The study of the trading industry features in the context of administrative-territorial units (federal districts) allows us to identify the main trends in its development, problems and contradictions. The purpose of the article is to analyze the trading industry of the Southern Federal District for 2014–2018. As a result of the study, a decrease in the business activity of trade organizations was revealed, the indicators of tax revenues were analyzed, and the amount of debts of businesspersons engaged in wholesale and retail trade in taxes, fees, penalties and tax sanctions were revealed. The authors offer tools for improving the trade sphere in our country.

The relevance of the research topic is due to the fact that in a market economy, the validity of the concept of budgetary relations is one of the priority issues, the solution of which has a great impact on the effectiveness of the reform of budget legislation. The capital flow of the whole country takes place directly at the municipal level. Directly, the independence of the use of funds at the local level is the guarantor of the effectiveness of public industry. For the effective functioning of the activities of municipalities, in accordance with the implementation of the powers granted to them, it is not enough to maintain their economic basis. In addition, a qualified strategy is required for local self-government organizations in the field of financial management of municipalities.