“…Russian studies present such issues as: the impact of fiscal decentralization on the balance of budgets; the impact of fiscal decentralization on the efficiency of budget expenditures-study of the expert working group "Optimization of budget expenditures in the field of public administration" to assess the effectiveness of Federal budget expenditures and the formation of proposals for their optimization in 2013, carried out by the Russian Academy of national economy and public service and the Higher school of Economics together with the Ministry of Finance, the Ministry of economic development of Russia and other interested Federal Executive bodies -Yuzhakov, V.N., Dobrolyubova, E.I., Pokida, A.N., Zybunovskaya, N.V. [6], 2019; the relationship of fiscal decentralization with allocational and production efficiency -research of the international center for socioeconomic research "Leontief center", -Yushkov A.O., Oding N.Y., Savulkin L.I., 2018 [7]; the impact of the imbalance of the budget system of Russia on the economic inequality of territories -N. M.Sabitova, N.G.Ivanova 2016 [8] ; public participation of citizens in the budget process -Fedosov, 2017 [9]; sustainable development of municipal finance -G.V.Morunova, 2018 [10,11], assessment of the quality of life and sustainable development of communities, development of standards in the field of sustainable development, indicators for monitoring the quality of life -V.V.Okrepilov, S.N.Kuzmina. [10,12].…”