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This article highlights the importance of local budgets in the implementation of economic and social functions of the state, first of all, in the redistribution of public funds and the development of social infrastructure. Keywords: budget, government budget, local budget, Budget Code, Tax Code, social sphere, social protection DOI : 10.7176/EJBM/11-14-04 Publication date :May 31 st 2019

Effective Management of Local Budget Revenues and Expenditures in the Conditions of Modernization of the Economy