Local self-government budgeting practice in the Russian Federation

In the article, the author noted the legislative and theoretical trends of local self-government in the Russian Federation. The economic foundations of local self-government in Russia are described. The norms of the Constitution of the Russian Federation that ensure the activities of local self-government bodies are also given. In order to study different levels of budgeting in local government of the Russian Federation, the author used the methods of collection and generalization. In addition, the article discusses, the budgeting process in local government, sources of budget replenishment and methods of budget alignment.