Tools for Improving the Efficiency of Municipal Finance Management in Single-industry Territories of the Russian Federation

The article considers the main indicators of the municipal debt of the Russian Federation for the period 2021–2025, identifies positive trends associated with the reduction of the internal and external debt of municipalities of the Russian Federation, and the improvement of the debt structure. It has been established that single-industry territories of the Russian Federation are characterized by multidirectional financial processes, expressed both in a decrease and in an increase in the accumulated debt. The calculation and analytical tools for identifying the debt burden of local budgets of single-industry towns are substantiated, it is tested on the materials of the Pikalyovskoye urban settlement of the Boksitogorsk municipal district of the Leningrad region, the Kovdorsky municipal district of the Murmansk region, the municipality “City of Gukovo” of the Rostov region. Proposals are formulated to improve the efficiency of municipal finances of single-industry territories of the Russian Federation, as well as the predicted socioeconomic effect. The results of the study can be used by government bodies of the RF and constituent entities of the RF in the development and implementation of territorial development programs.