title: Financial and Legal Mechanisms for Municipal Entity Transformation: Experience of Russia and Other Countries
abstract: The amalgamations of municipalities take place in many countries, including Russia. One of the main reasons for this association is the possibility of solving the fi nancial problems of small municipalities with its help, and increasing the effi ciency of the use of budget resources. Does the amalgamation of municipalities achieve these goals? The foreign practice of several decades shows that not always after the merger budget funds begin to be spent more effi ciently. Russian practice is not s
journal: Financial Law Review