Subject. This article considers the peculiarities of regulation of inter-budgetary relations in the constituent entities of the Russian Federation in the conditions of an unstable economic situation. Objectives. The article aims to form an approach to assessing the effectiveness of the distribution of transfers from regional budgets in current conditions. Methods. For the study, we used the methods of analysis and synthesis, analogy, comparison, and grouping. Results. The article offers recommendations for the formation and improvement of the approach to assessing the effectiveness of the distribution of intergovernmental fiscal transfers between municipalities. Conclusions and Relevance. The proposed approach to assessing the effectiveness of inter-budgetary relations in the region can help comprehensively assess the effectiveness of the provision and use of inter-budget transfers to municipalities. This makes it possible, if necessary, to promptly adjust the distribution of funds between municipalities in an unstable external environment. The proposed approach to assessing the effectiveness of the distribution of intergovernmental fiscal transfers between municipalities should be used in the activities of regional authorities in the development of relevant regulatory documentation, as well as in the practice of financial interaction between regional and local authorities.
Keywords: local budgets, inter-budget transfers, inter-budget regulation, subsidies
References:
Kuznetsova O.V. [Vulnerability of regional economies’ structure in crisis conditions]. Federalizm, 2020, no. 2, pp. 20–38. (In Russ.) DOI: 21686/2073-1051-2020-2-20-38
Zubarevich N.V. [Influence of the pandemic on socio-economic development and regional budgets]. Voprosy teoreticheskoi ekonomiki, 2021, no. 1, pp. 48–60. (In Russ.) DOI: 24411/2587-7666-2021-10104
Leonov S.N. [State of consolidated budgets and dynamics of public debt of the Far Eastern federal subjects]. Izvestiya Baikal'skogo gosudarstvennogo universiteta, 2020, vol. 30, no. 3, pp. 371–382. (In Russ.) DOI: 10.17150/2500-2759.2020.30(3).371-382
Zubarevich N.V. [Regional economy in 2020: The pandemic has created problems in resource-producing regions and large cities]. Ekonomicheskoe razvitie Rossii, 2021, vol. 28, no. 4, pp. 81–85. (In Russ.) URL: Link
Levina V.V. [The peculiarities of local budgets balance management in the context of financial instability]. Upravlenets, 2015, no. 3, pp. 12–17. (In Russ.) URL: Link
Timushev E.N. [Intraregional budgetary decentralization: indicators and dynamics]. Finansy, 2019, no. 8, pp. 19–26. (In Russ.)
Mikhailova A.A., Yagovkina V.A. [Reserve funds as an anti-crisis policy tool]. Finansy, 2020, no. 9, pp. 14–20. (In Russ.)
Shvetsov A.N. [The instruments of polarized spatial development policy]. Federalizm, 2018, no. 1, pp. 82–103. (In Russ.) URL: Link
Bukhval'd E.M., Valentei S.D., Odintsova A.V. [Economic problems of federalism, regional policy and local self-government]. Vestnik Instituta ekonomiki Rossiiskoi akademii nauk, 2020, no. 1, pp. 51–76. URL: Link (In Russ.)
Kuznetsova O.V. [Budget capacities of million-plus cities as a factor of their social-economic development]. Vestnik Moskovskogo universiteta. Seriya 5: Geografiya, 2018, no. 4, pp. 75–82. URL: Link (In Russ.)
Zubarevich N.V., Safronov S.G. [Regions of Russia in the acute phase of the COVID crisis: differences from previous economic crises of the 2000s]. Regional'nye issledovaniya, 2020, no. 2, pp. 4–17. (In Russ.) URL: Link
Khalimalova E.O. [Problems of monitoring the effectiveness of spending intergovernmental transfers]. Evraziiskii yuridicheskii zhurnal = Eurasian Law Journal, 2020, no. 3, pp. 186–187. (In Russ.)
Yarychev M.U. [Low efficiency of using intergovernmental transfers in Russia]. Vestnik sovremennykh issledovanii, 2018, no. 6.4, pp. 56–57. (In Russ.)
Kravchenko P.V., Urman N.A. [The effect of grants for fiscal capacity equalization in the Russian Federation]. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika = Tomsk State University Journal of Economics, 2015, no. 3, pp. 103–111. (In Russ.) DOI: 17223/19988648/30/9
Popovicheva N.E. [Features of the transformation of an interbudgetary alignment system in the regions of Russia]. Srednerusskii vestnik obshchestvennykh nauk = Central Russian Journal of Social Sciences, 2014, no. 4, pp. 120–125. (In Russ.) URL: Link
Yarullin R.R., Nekrasova Ya.A. [Inter-budget transfers: features and problems of efficiency of use]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2019, no. 12, pp. 831–834. (In Russ.)
Borovaya S.L. [Allocation of interbudgetary transfers in the Vologda Oblast: practice and efficiency]. Problemy razvitiya territorii = Problems of Territory's Development, 2014, no. 5, pp. 91–98. (In Russ.) URL: Link
Lozhkina T.V. [Distribution of intergovernmental transfers in the Kirov Oblast: analysis and efficiency]. Finansy i uchetnaya politika, 2020, no. 6, pp. 12–15. (In Russ.)
Rassokhan' A.V. [Analysis of the current system for providing financial assistance of a general budgetary character at the sub-regional level]. Finansovaya ekonomika, 2021, no. 3, pp. 70–74. (In Russ.)
Istomina N.A. [Development of program-targeted planning in the constituent entities of the Russian Federation in 2009–2017]. Sibirskaya finansovaya shkola, 2019, no. 1, pp. 39–43. (In Russ.)
Kachanova E.A. [Budgets of urban districts: introduction of the program budget]. Finansy, 2012, no. 1, pp. 11–14. (In Russ.) URL: Link
