Shvetsov Yu.G.Polzunov Altai State Technical University (AltSTU), Barnaul, Altai Krai, Russian Federation yu.shvetsov@mail.ru ORCID id: not available
Subject. Highly regulated financial system, where only federal budget's interests are observed, is inefficient. It entails irrational use of taxable capacity of regions and municipalities and contributes to inflation upturn. This urgent problem requires the earliest solution, as about one third of able-bodied citizens of the Russian Federation are involved in its public sector. Objectives. The aim of the study is to review the status of intergovernmental fiscal relations in the Russian Federation and underpin the need for cardinal changes. Methods. The study rests on the systems approach, methods of scientific knowledge and statistical techniques. Results. The paper provides a rationale for the crisis state of the budgetary regulation system in Russia and shows prospects to overcome it; reveals and analyzes gaps in the current order of inter-budget relations formation; defines the need for a shift towards the principles of decentralization of budget organization. Conclusions and Relevance. The study will contribute to substantiation of the change-over to the liberal model of inter-budget relations, which corresponds to world standards.
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