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Finance and Credit
 

Concept of reformation in intraregional interbudgetary relations based on self-development and social-budgetary effectiveness criteria

Vol. 15, Iss. 35, SEPTEMBER 2009

Available online: 6 November 2009

Subject Heading: Interbudgetary relations

JEL Classification: 

Grinkevich L.S. Doctor of Economic Sciences, Professor, Head of the Tax and Taxation Department, Tomsk State University
nasty_saturn@rmail.ru

Lazicheva E.A. competitor, Tomsk State University, Chief of Financial and Budgetary department, The State Duma of Tomsk Oblast ;

The concept of reformation in intraregional interbudgetary relations based on self-development and social-budgetary effectiveness criteria is presented in the article. This concept ensures effective management of financial flows in the «region-municipalities» system. A new model of primary tax revenue distribution at regional budgetary system levels is suggested. It has multiplicative effect to increase tax potentialities of municipalities. Also the article presents procedure for how to stimulate municipalities in order to increase the tax base by means of the financial support system.

Keywords: concept, interbudgetary relations, financial flows, self-development, social-budgetary effectiveness, economic-budgetary potency

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

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