Novozhilova T.N.PhD, the associate professor, the head of department, The Nizhniy Novgorod institute of management - branch of federal state budgetary educational institution of the higher vocational education, The Russian Presidential Academy of National Economy and Public Administration morozovia85@mail.ru
Morozov I.A.post-graduate student of chair of the state and municipal finance, The Nizhniy Novgorod institute of management - branch of federal state budgetary educational institution of the higher vocational education, The Russian Presidential Academy of National Economy and Public Administration morozovia85@mail.ru
The article focuses on the problem of «chronical subsidizing» of Russian regional budgets, the analysis of working models of budgetary federalism and the reasons of a financial inconsistency of regional budgets is carried out.
Keywords: interbudgetary relations, budgetary federalism, the value-added tax
