State and municipal finances. Textbook

In the textbook, state and municipal finances are considered as an element of the financial and credit system. Their features and role are revealed, their links such as the budget, extra -budgetary special funds, state credit, and the finances of state enterprises are analyzed. Much attention is paid to the issues of budget deficiency, state and municipal debt, areas of reduction and effective management, the principles of building a budget system, the process of compiling, consideration and execution of the budget, the relationship of the levels of the budget system, the system of intergovernmental relations in the Russian Federation.
For students of institutions of secondary vocational education studying in the specialty 38.02.06 "Finance". 5th edition, processed and supplemented