Constitutional Law Bases of Ensuring Financial Independence of Local Government (Problems of Strengthening the Revenue Base of Local Budgets)

The purpose of this paper is study of the constitutional and legal foundations of the local government financial autonomy and problems of strengthening the local budgets revenues. The research tasks is to study financial basis of the local government, the principle of local government financial autonomy, local budgets, elements of local budget, problems of strengthening tax and non-tax revenues, guarantees of financial autonomy, law and the acts of the Constitutional Court of the Russian Federation. This thesis adopted the systematic, functional, comparative and dogmatic approaches. The paper deals with the issues on strengthening local budget. A functioning system of local government is impossible without financial basis and financial autonomy. The revenues of local budgets play a crucial role in ensuring the full and effective performance of the functions and local tasks. The author proposes to expand the list of taxes and local government authority to strengthening the revenue base of local budgets.