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Finance and Credit
 

Fiscal decentralization: state and features of development in Russia at the present stage

Vol. 18, Iss. 15, APRIL 2012

Available online: 11 April 2012

Subject Heading: BUDGET SYSTEM

JEL Classification: 

Malinovskaya O.V. Doctor of Economics, professor of department «Finance and Credit» St. Petersburg State University of Water Services
kaf_finances@spbuwc.ru

Brovkina A.V. Senior lecturer of department «Finance and Credit» St. Petersburg State University of Water Services
brovkinaav@mail.ru

The substantial potential and priority features of fiscal decentralization, as well as its importance for the modern period are presented in the article. The different models of devolution of the provision of public (municipal) authority to service and revenue budgets are considered. The detailed description of the main features of fiscal decentralization in Russia today is revealed.

Keywords: fiscal decentralization, intergovernmental transfers, horizontal and vertical alignment, the authority for expenditure authority for revenues

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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