About assessment of budgetary policy efficiency of municipalities

Abstract

In the article there are systematized the existing assessment techniques of the budgetary policy efficiency at the budget of a different level from the point of view of their applicability to municipalities and also come to light their advantages and the shortcomings, allowing to define conditions of their use in practice. A method of an assessment of budgetary policy efficiency, based on matrix approach is proposed in this article. Assessment of budgetary policy of municipalities of the Republic of Tatarstan which include large cities is carried out according to this method. On the OX axis in this case it is offered to postpone the given indicator of the budget expenses to the territory per capita, on the OY axis - an integrated assessment of the population life quality on the territory, reflecting social development. According to the results of the carried-out analysis there are drawn conclusions on the development directions of the budgetary policy in the largest municipal regions of the Republic of Tatarstan. © IDOSI Publications, 2013.