Проблемы межбюджетных отношений в России и пути их решения

Экономика. Информатика. 2020. Т. 47. № 3 . С. 545–554.

Kosov M.

At the moment the system of inter-budgetary relations and financial support for the regions in Russia has been formed as a result of long-term reforms, during which many contradictions have been resolved. However, thereare a number of problematic issues that require changes in the mechanisms for providing financial support to the regions. The object of the study is the form of financial support of the regions. The subject of the study is the mechanism of providing financial assistance to the subjects of the Russian Federation. The study wasconducted using the dialectical method of cognition, which is implemented using such general scientific techniques as deduction, induction, analysis and synthesis, comparison, data collection and study, synthesis of theoretical and practical material. The study also used econometric modeling tools. Methodological and practical aspects of financial assistance to the subjects devoted to a large number of foreign and domestic scientific literature, which became the theoretical basis of the study. Normative legal acts of the Russian Federation regulating the process of income distribution and expenditure powers, as well as redistribution of funds from the Federal budget were used in the work. The results of the study were the conclusions that the current system of alignment has not fully realized itself, the reason for which may be the lack of consideration of regional characteristics and interests. It is possible to apply the experience of Canada and Germany in terms of replacing some transfers with tax revenues. This decision can be implemented within the framework of the mechanism of income distribution between the budgets of the budget system.

Keywords: субсидии, бюджетная система, дотации, межбюджетные трансферты, субвенции, BUDGET SYSTEM, inter-budget transfers, subsidies, subventions