Methodology for determining the impact level of municipalities' fiscal capacity on AIC sustainability

Krasnoyarsk State Agrarian University, 660049 Krasnoyarsk, Russia

^* Corresponding author: misak-arz@mail.ru

Abstract

The purpose of the study is to develop a methodology for quantitative evaluation of the degree of correlation between sustainability (values of its indicators and components) of AIC development and budgetary security of municipal districts. The methodology is based on mathematical logic, represents a three-stage analysis, involves comparing the values of budget indicators (in the revenue side - two indicators; in the expenditure side - six indicators) with the values of indicators of four fundamental components of AIC sustainable development (economic (E), social (S), environmental (N), institutional (I) of municipal districts by calculating correlation coefficients, their transformation into an aggregate form, the formation of which is based on the synergy principle. The methodology is designed for researchers, whose interests are connected with solving problems of regulation of socio-economic development at the local level and the level of the subject of the Federation for making managerial decisions. The results of the analysis will serve as reliable information in substantiating the achieved level of development of the local territories of the region, forecasting the values of the components and the level of development of the AIC, based on the planned values of the indicators of budgetary provision.