Cities as actors of globalization: differences between federal subjects and municipalities in Russia and Germany
The article compares the situation in Russia and Germany with differences between cities of various status by their powers and budget revenues. We analyze data on the number and population of urban districts in Russia and their analogues in Germany, on the execution of budgets of cities-municipalities and cities-regions. It is shown that the system of territorial division in Russia at the municipal level differs from the German one by noticeably greater fragmentation and the dominance of urban districts of low population. In both countries, local budgets are focused on solving social problems and developing local infrastructure, and approaches to securing tax sources for local budgets are common. At the same time, the contrast between the budget indicators (income and expenditure per capita, the share of inter- budget transfers in income) of cities-regions and cities-municipalities in Russia is significantly higher than in Germany, which limits the ability of city district authorities to conduct independent economic policy, including support for the development of foreign economic relations. The author suggests ways to increase the revenue base of local budgets in Russia (crediting all small business taxes to their budgets, improving the quality of land and real estate accounting, managing non-tax revenues), as well as giving local government bodies of different population groups different powers.