Прозрачность (открытость) межбюджетных отношений как один из способов избежать уклонения от уплаты налогов
The objectives of this paper is to substantiate the idea that enforcement of the transparency principle is an major indicator of the state budgetary system quality, an indicator of a state real interest in transparency of the intergovernmental fiscal relations. Eventually enforcement of the transparency principle is an effective measure against tax evasion and charges and this will allow to supplement the federal budget not by raising existing taxes and fees or introducing new one, but by increasing the number of taxpayers. Study of this article is interesting not only to scholars specialized in the budget law but also to public officials involved in implementing fiscal policy of the Russian Federation.
The author has analyzed transformation of norms of the Budget code of the Russian Federation, the frequency and size of its amendments, has revealed a problem of excess instability of its norms, which is connected with the period of intensive economic reforms and high economic dependence on global economic conditions. It considerably complicates the practice of application of the budgetary legislation, leads to a conflict and reduces the overall effectiveness of the Government of the Russian Federation activities. The obtained results have allowed the author to come to the conclusions concerning the causes of the current situation in the sphere of the budgetary legislation. The importance of the analysis gives the ongoing work on the preparation of a new version of the Budget code of the Russian Federation. Some suggestions of the author will allow the norms of the Budget code of the Russian Federation in the future to be more clear, systematic, predictable and stable.