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Finance and Credit
 

Subsidies as form of intergovernmental transfers: nature, types and impact on the socio-economic development of the regions

Vol. 19, Iss. 16, APRIL 2013

Available online: 24 April 2013

Subject Heading: BUDGET SYSTEM

JEL Classification: 

Istomina N.A. PhD in Economics, Associate Professor, Department "State and Municipal Finance", the Ural State Economic University
n_istomina_usue@mail.ru

In the article the theoretical positions, describing a form of intergovernmental fiscal transfers and subsidies are presented. Essence of concept "grant", offered signs of classifying grants is shown. Reviewed types of subsidies on focus, the share of the constituent entity of the Federation, on the duration of beneficial impacts, on the number of territories are considered.

Keywords: grant, transfer, purpose, equity participation, region, municipality, inter-budgetary relations

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

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