MODERN WAYS OF USING THE POSSIBILITIES OF LOCAL BUDGETS IN ENSURING SUSTAINABILITY AND BEST EXPERIENCE OF FOREIGN COUNTRIES

Abstract. It is known that the constant increase in expenditures of local budgets leads to a lack of their own funds and, as a result, the need to allocate additional funds from the upper budget. This is mainly due to regulatory revenues, exactly from the high budget. The role of local taxes is important in strengthening and stabilizing the revenue base of local budgets. This article covers in detail the study of foreign practices in the formation of revenue bases of local budgets and their introduction based on the domestic nature and policy of our country.

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