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Finance and Credit
 

Essence and Principles of Intergovernmental Budget Relations

Vol. 15, Iss. 21, JUNE 2009

Available online: 16 September 2009

Subject Heading: Intergovermental budget relations

JEL Classification: 

Betkaraev S.B. graduate student, The North Caucasus State Technological University ;

The article concerns the essence of intergovernmental budget relations in terms of budget federalism principles implementation. Budget federalism principles are classified as basic (which form the system) and vector principles.
     Based on the research performed, the author suggests his own view of intergovernmental budget relations, which are considered in two aspects: in terms of implementation of the intergovernmental budget relations principles and organization of budget flows.

Keywords: budget, relations, transfers, federalism

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

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