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Особенности применения механизмов бюджетного федерализма в России и за рубежом
The article deals with the fundamental features of fiscal federalism in comparison with other forms of the budgetary system arrangement. The analysis of the concept of fiscal federalism and its properties as a fundamental principle on which the functioning of the budget system is based is carried out. The consideration of the budgetary system of the federal state and the selection of its features is carried out. The features of the budgetary system of several federal states are compared and the differences of the systems of inter-budgetary transfers in them are highlighted. The analysis of foreign experience in the sphere of interbudgetary transfers is carried out. New approaches and concepts of transformation of inter-budget relations in practice of foreign states and possibility of application of similar practice in the Russian Federation are analyzed.