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From the publisher:

The textbook highlights the essence of local finance, its role in the economic and social development of the state and regions. The conceptual foundations and regulatory and legal support of local finance, historical aspects of their development are revealed. Considerable attention is paid to local financial institutions and the mechanism of their operation. The material is systematised into modules that meet the requirements of the credit-module system. Each module is accompanied by test tasks. Recommended for students of economic specialities, postgraduate students and teachers of higher education institutions, employees of local governments, financial authorities, and the state treasury.