In modern conditions, the problems of economic security of socio-economic systems of various levels are in the sphere of close attention of Russian and foreign scientists. These problems are particularly acute for territories that have a pronounced source of raw materials and an insufficient level of development of industries with high added value. The economic security of the city and the region cannot be ensured without taking into account the sectoral structure of the economy and the balance of budgets of all levels. An important indicator of the balance of the budget is the structure of the revenue side of the regional budget, or, more precisely, the structure of tax revenues to the budget, as well as the structure of expenditures.

The article discusses the features of the formation of revenue and expenditure parts of regional and local budgets, analyzes the most typical sources of revenue for different types of territories.

The authors provide an analysis of the structure of the consolidated budget of the region and a number of municipalities on the example of the Krasnoyarsk Territory. The dynamics of revenues and expenditures is considered, the limitations stipulated by the regional law on intergovernmental relations are examined. As a result of the study, the author obtained conclusions about the lack of balance between the analyzed budgets, their inconsistency with the needs of the region, and, as a result, about the existing threats to the economic security of the territory in question.

The article contains recommendations on the development of economic activities in the Krasnoyarsk Territory that take into account the specifics of the studied region and that can improve the balance of local and regional budgets.