СОВЕРШЕНСТВОВАНИЕ ДОТАЦИОННОГО ВЫРАВНИВАНИЯ БЮДЖЕТНОЙ ОБЕСПЕЧЕННОСТИ С ИСПОЛЬЗОВАНИЕМ ЭФФЕКТА МАСШТАБА

Экономика: вчера, сегодня, завтра. 2020. Т. 10. № 7-1. С. 83–91.

Kulakova N.

The sustainable development of the budgetary system of the federal state depends on many constituent criteria, among which the balance of the budgetary system and the provision of regional budgets with revenue sources for the prompt payment of expenditure obligations are of great importance. The Russian Federation had maintained the relative stability of the budgetary system over the past years, but certain problematic aspects remained, including the subsidization of regional budgets and the high income and expenditure gap between territorial budgets. In this regard, issues on finding ways to increase the level of budgetary provision using various tools for regulating interbudget relations are of particular relevance. The article presents the main problems of the existing method of equalizing budget security using subsidies as a non-earmarked transfer. The main advantages of foreign practice of budget leveling are considered. An evaluation of the variables for determining the expenditure obligations of the budget of the region was carried out and the missing criteria were identified. The features of such an element of financial regulation as economies of scale have been identified. The possibilities of using economies of scale in the mechanism of budget equalization of Russia to increase the level of balance of the country's budget system are proposed.

Keywords: бюджетная система, дотации