Оценка финансовой устойчивости местных бюджетов для целей межбюджетного выравнивания (на примере бюджетов Витебской области)

Abstract

The article deals with theoretical and methodological aspects of budgetary financial stability for the purposes of interbudgetary equalization. The level of financial stability was determined by factor analysis, comparative analysis, cluster analysis, the data of which, was tested empirically. By the results of the analysis, conclusion about the necessity of further redistribution of interbudgetary transfer from the superior budget into the local was made