AN ANALYTICAL PICTURE OF THE EVOLUTION OF INTER-BUDGETARY REGULATION

Authors

  • I. Denisova Ростовский государственный экономический университет(РИНХ)
  • S. Rukina Ростовский государственный экономический университет(РИНХ)

Keywords:

forms of inter-budget transfers, types of inter-budget transfers, pandemic, fiscal sustainability, VAT.

Abstract

The relevance of the research direction is due to the need to improve inter-budgetary relations, the structural element of which is inter-budgetary regulation, designed to equalize the level of budgetary provision of the subjects of the Russian Federation, to activate their implementation of state programs and national projects. The methodological basis of the study was made up of general scientific methods of cognition. Analysis of the dynamics of forms and types of inter-budget transfers allowed us to propose a mechanism for redistributing VAT receipts between federal and regional budgets, which will increase transparency, reduce subjectivity, reduce the volume of counter-financial flows, and will also encourage sub-federal authorities to develop tax potential

Author Biographies

I. Denisova , Ростовский государственный экономический университет(РИНХ)

доктор экон. наук, профессор

S. Rukina , Ростовский государственный экономический университет(РИНХ)

кандидат.экон.наук, доцент 

References

FZ «Bjudzhetnyj kodeks Rossijskoj Federacii» ot 31.07.1998g. №116-FZ (v aktual'noj redakcii)// SPS «Konsul'tant Pljus».[Jelektronnyj resurs]. Rezhim dostupa:http://www.consultant.ru/document/cons_doc _LAW_19671 (data obrashhenija 30.11.2021).

Denisova I.P., Rukina S.N. Osobennosti predstavlenija mezhbjudzhetnyh transfertov sub#ektam Rossijskoj Federacii: sbornik statej Mezhdunarodnoj nauchno-prakticheskoj konferencii «Jekonomika. Menedzhment. Finansy», sostojavshejsja 15.11.2021g. v g. Voronezhe. – Ufa: Ajeterna, 2021. – 126s.

Ispolnenie federal'nogo bjudzheta i bjudzhetov bjudzhetnoj sistemy RF za 2020 god. Ministerstvo finansov RF. Otkrytoe ministerstvo. [Jelektronnyj resurs]. Rezhim dostupa: https://www.minfin.gov.ru /ru/performance/budget/federal_ budget/2020 (data obrashhenija 30.11.2021).

Rukina S.N., Takmazjan A.S., Samojlova K.N., Gerasimova K.A. Formirovanie bjudzheta regional'nogo razvitija v uslovijah vosstanovlenija jekonomicheskogo rosta // Finansovye issledovanija. 2021. №2(71). S 103-110.

Downloads

Published

2021-12-30

Issue

Vol. 3 No. 74 (2021)

Section

Статьи

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.

CC BY-ND

A work licensed in this way allows the following:

1. The freedom to use and perform the work: The licensee must be allowed to make any use, private or public, of the work.

2. The freedom to study the work and apply the information: The licensee must be allowed to examine the work and to use the knowledge gained from the work in any way. The license may not, for example, restrict "reverse engineering."

2. The freedom to redistribute copies: Copies may be sold, swapped or given away for free, in the same form as the original.