State and municipal finance

Abstract

The textbook reveals the theoretical and practical foundations of the organization of state and municipal finance. It examines the economic role and functions of the state, the current state of the state and municipal sectors of the economy, public finance management, the essence of the budget and state extra-budgetary funds, the organization of the budget process. Priorities and main directions of development of the budget structure and budget system of the Russian Federation, tendencies of development of sovereign funds of the state as a monetary resource are analyzed. Special attention is paid to the formation and implementation of the budget policy of the Russian Federation, the formation of inter-budgetary relations, trends in the development of public credit and public debt, the peculiarities of the provision of state (municipal) services and procurement. 
 The content of the textbook meets the requirements of the Federal state educational institution IN the areas of bachelor's and master's degrees of the enlarged group of specialties 380000 "Economics and management".
 The textbook is intended for students, postgraduates and teachers of economic and managerial areas of training, students of courses and faculties of qualification improvement, employees of financial authorities and persons independently studying state and municipal Finance.