The article touches upon one of the most important and relevant topics in the conditions of dynamism and uncertainty of the external and internal environment – the municipalities’ development. The authors propose to consider municipal development through such a factor as the development of economic, primarily budget-forming enterprises. In this regard, the purpose of the study is to determine the role of enterprises in local budgets development. The object of the research is the Vologda Oblast municipalities. To achieve this goal, we have set the following tasks and consistently solved: to analyze the state of local budgets and estimate the impact of budget-forming enterprises on tax revenues; to consider the key financial indicators of enterprises and organizations in the municipalities; to determine budget-forming industries of urban districts (the case of Vologda and Cherepovets); to study the demography of economic entities of municipalities. The scientific novelty of the work is to identify the role of budget-forming enterprises on municipal development. The information base is the works of domestic and foreign authors on economic development of municipalities and local budgets, financial statements of the largest corporations of the Vologda Oblast, information from the international information group Spark-Interfax, Rosstat data on local budget revenues. The results of the study can be useful for regional authorities when making tactical and strategic decisions in the field of municipal management. The materials of the article can be used by lecturers of higher educational institutions in the learning process, by researchers – as a research base
Keywords
municipalities, local self-government, local budget, economic growth, municipal development, budget-forming enterprises, economic entities