The article is devoted to the theoretical understanding of the issues of improvement and development of local self-government in the context of transformation of the local self-government status in modern Russia, which occurred during the adoption of amendments and additions to the Constitution of the Russian Federation in 2020. The adopted amendments were the result of the work of the working group formed by the initiative of the President of Russia V. V. Putin. A working group has been formed for the preparation of proposals for amendments to the Constitution. An important aspect regarding the organization of local authorities is the fact of inclusion of local self-government bodies along with state authorities in the unifi ed system of public authority. This process defi nitely increases the prestige of the municipal level of government and makes the issue of fi nancial support and economic independence of local governments more relevant, given the potential expansion of their powers and the range of tasks entrusted to them. At the same time, an important question is how responsibilities will be distributed between state authorities and local governments in a unifi ed system of public authorities in the course of implementation of their functions, in particular, provision of resources for normal functioning of municipalities and in terms of autonomous decision-making of local governments in the interests of the population living on the relevant territory. The process of actualization of the status of local government allows to optimize the institutional structure and improve the relations between the elements of the system of public authority. Theoretical understanding of these issues can be of great help in the practical implementation of the normative provisions enshrined in the updated Constitution of the Russian Federation.