Baklaeva N.M.Plekhanov Russian University of Economics, Pyatigorsk Branch, Pyatigorsk, Stavropol Krai, Russian Federation n.m.baklaeva@mail.ru
Importance The article considers the urgent problems hampering the coordination and realization of economic interests of the Federal center, regions and municipalities at the present stage of the fiscal federalism development in Russia, and offers approaches to their solutions. Objectives The study aims to unveil the current issues of coordinating the economic interests of the subjects of inter-budget relations, and define ways to improve the inter-budget relations based on full realization of fiscal federalism principles for eliminating the contradictions between economic interests of the Federation, regions and municipalities. Methods The paper employs complex and systems approaches, which are realized through general scientific methods, i.e. scientific abstraction, analysis and synthesis. Standard analytical methods (comparison, summarization, and grouping) help assess the composition, structure and dynamics of income, expense, deficit (surplus), and the debt load of Russia's territorial budgets. Results The problems hampering the coordination of economic interests of the subjects of inter-budget relations and the fiscal federalism development in Russia include the excessive centralization of revenues of the budgetary system at the federal level; increased expenditure commitments of regions and municipalities that are not covered by the necessary volume of revenue sources; persisting differentiation of territories by the level of fiscal capacity. Conclusions It is crucial to perfect the system of inter-budget relations through expanding tax competence of regions and municipalities, eliminating the shortcomings of the existing system of distribution of the inter-budget transfers, providing regional and municipal authorities with sufficient permanent revenue sources to fulfil expenditure commitments.
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