Yangirov Azat – (The Institute of economics, finance and business of Bashkir State University, Russia)
Yandimirova Alisa – (Bashkir State University (Neftekamsk Branch), Russia)
The article studies the foreign experience in ensuring the stability and balance of local budgets. We define the concept of leveling. We study two types of the balance of local budgets. We compare methods of leveling, which are used by foreign countries.
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