Published in journal "Taxes and Taxation", 2014-12 in rubric "MODERN TAX EDUCATION", pages 1123-1129.
Resume: The article addresses the highly important issues related to the regional needs and the mechanism of allocating subsidies. The task set at the federal level to stabilize techniques and allocation of subsidies for leveling the budgetary security of the subjects of the Russian Federation put these issues at the forefront. An important role in the development of inter-budgetary relations and regulation in Russia is assigned to the Federal Fund for Financial Support of the Subjects of the Russian Federation. The study states that the problem of further improvement of the methodology for allocation of subsidies from the Federal Fund for Financial Support of the Regions remains important, but it is possible to effectively reform the intergovernmental relations only if other forms of regulation are reformed. The author applies the methods of comparison, grouping and expert assessments to analyze the formation and operation of the Federal Fund for Financial Support of regions since the time it was established. The study demonstrates the advantages and disadvantages of existing procedures and analyzes the main indicators of the Fund such as volume, its share in the GDP and federal budget spendings. The results of investigation lead to the conclusion that inter-budget regulation in the future should be focused on the consistent reduction of subsidies allocated to territorial budgets, stimulating interest of the regions to increase their own revenues and income capacity. The study sets forth forcibly that the distinguishing feature of the current system of inter-budgetary relations is the narrow list of regional revenues sources. Due to such budgetary orientation the ever increasing number of regions falls into the category of subsidized territories.
Keywords: Fund for Financial Support of regions, allocation of subsidies, methodology, budget security, reducing the dependence on subsidies, increase their own revenues, increasing revenue potential, tax base expansion, intergovernmental regulation, level of budgetary provision
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