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Finance and Credit
 

Vertical equalization as part of interbudgetary relations

Vol. 15, Iss. 6, FEBRUARY 2009

Available online: 21 August 2009

Subject Heading: Budget federalism

JEL Classification: 

Sokolova А.А. Cand. Sc. (Economics), assistant professor of the Department of Finances and Credit, North-Caucasian State Technical University ;

The article deals with the study of the methodological background to vertical delineation of authority of expenditure and sources of income, and to rendering financial assistance to regional and local budgets.
     The author shows the peculiarities of the vertical and horizontal budget adjustment, and conceptual framework thereof in terms of interbudgetary relations.

Keywords: forms, mechanisms, sphere, budget, methodology, finances, assistance

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

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