THEORETICAL FOUNDATIONS OF THE CONCEPT OF THE LOCAL BUDGET

Abstract

This article discusses the concept of the local budget and its theoretical foundations. Also today, an attempt was made to highlight the mechanisms of spending local budget funds and control over it. It was analyzed that this, in turn, serves as an important basis for the spread and development of society, as well as for the prospects of the regions. In this article, the opinions of scientists on the theoretical foundations have been studied and analyzed