Local self-government in the unified system of public authority: financial and legal characteristics

The financial and legal consequences of the consolidation in the Constitution of the Russian Federation of the provision on the entry of local self-government bodies and state authorities into a single system of public power are being investigated. The Federal Law “On the general principles of the organization of public power in the subjects of the Russian Federation” is analyzed on the subject of the relationship between the state authorities of the subjects of the Russian Federation and local self-government bodies. It is revealed that the fact of the inclusion of local self-government bodies in the unified system of public authority does not mean the need for mandatory updating of financial legislation. It is concluded that it will follow after the adoption of a new federal law on the organization of local self-government. The comparison of Draft Law No. 40361-8 “On the general principles of the organization of local self-government in the unified system of public authority” and the current law regulating the organization of local self-government is carried out. The issues requiring clarification and refinement in this draft law have been identified. Thus, according to the submitted Draft Law, the head of the municipality, who heads the local administration, simultaneously fills two positions: a municipal position and a state position of a subject of the Russian Federation. In this regard, it is proposed to ensure its activities at the expense of funds not only from the local budget, but also from the budget of the subject of the Russian Federation. In the Draft Law under consideration, an article on self-taxation of citizens has been preserved, which in general turned out to be quite effective in solving issues relevant to the population of the municipality. This source of income is typical only for local budgets. Therefore, it is noted that the unity of public power does not exclude the existence of original sources of income for different budgets, due to the level of the tasks that public law education faces