Morozov I.A.Nizhny Novgorod Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration, Nizhny Novgorod, Russian Federation morozovia85@mail.ru
Importance Currently, issues of intergovernmental fiscal relations in the Russian regions have not yet been solved, remaining relevant for separate regions and Russia as a whole. The article systematizes analytical coefficients (indicators) used to analyze intergovernmental fiscal relations in the Russian Federation. The article also proposes a new model for providing incentives to municipalities for their effective performance. Objectives The research aims at devising a model that will allow to financially encourage municipalities for their effective and successful performance. Methods I use a comparative analysis in my research. Results As a result of the research, evaluating the municipalities' financial standing, I develop a model for providing financial incentives to municipalities for their productive performance in increasing their fiscal revenue. Conclusions and Relevance The model enables us to consider local authorities' financial position as a method for encouraging municipalities, and a part of the budget process. The model is represented as the process of joint cooperation of regional and municipal financial functions on an ongoing basis. The model is designated to implement the incentive mechanisms regionally. Furthermore, I identify a number of steps at the regional level, which involve mainly local authorities and representatives of regional authorities. I substantiate the reasons why it is necessary to amend regulatory and legislative documents of the Russian Federation in order to boost local authorities' concernment and interest in increasing the efficiency of the budgetary policy when drawing up a budget during the economic crisis.
Keywords: intergovernmental, relation, analytical, coefficient, model
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