Inter-budgetary relations in the Russian Federation
In the Russian Federation, intergovernmental relations -it is an activity based on the interconnection of the state authorities of the country, subjects, local self-government, and related to the execution and formation of the corresponding budgets. All expenditure-income schemes that are part of the overall system of the state are interrelated. This relationship is determined by intergovernmental fiscal relations.
There are certain principles on which this interaction is based.
Interbudgetary relations are built on the allocation and fixing of the expenditure part of the budgets at specific levels of the system.
A distinction is also used (approval on an ongoing basis and distribution in accordance with the time frame) of the regulatory revenue side.
An inalienable condition on which interbudgetary relations are built is the equality of the budgetary rights of the subjects (municipalities).
In the conditions of interaction, leveling out the level of the expense-income minimum security of the subjects (territorial formations) is applied.
Intergovernmental relations reflect the equality of allbudgets of the state in cooperation with the federal. In addition, equality of local expenditure-income schemes is ensured in connection with the schemes of subjects.
Based on these principles, individual speciesof expendable systems can be transferred from federal financial plans to subjects, and from subjects - to territorial formations. Thus, forms of interbudgetary relations are formed.
The principle of equality of expenditure and income schemesinvolves the use of one method of calculating the norms of financial costs for the provision of municipal and public services, a single order of payment of regional and federal taxes.
The distribution of tax revenues (according to Art. 48 of the Budget Code of the RF) assumes that the amount of these charges of entities should be at least fifty percent of the total amount of revenues in the consolidated budget.
To ensure the expenditure part of the territorial financial schemes it is necessary to have the appropriate incomes.
The inflow of territorial finance can be regulating and own.
Own income is fixed on a constantpartially or completely for the respective budgets. The consolidation of this provision is carried out by the legislation of the Russian Federation. To their own income include tax collections, defined by regulations, gratuitous transfers and so on. This category is the smallest part of the entire inflow of territorial finance.
Regulatory revenues are transferred to local andregional authorities. Thus, financial support for the execution of the functions of these bodies is being formed. Regulatory revenues are directed to the social and economic development of the territories.
This category includes regional andfederal taxes, as well as other payments, which approved the percentage standards of revenues to the budgets of entities and municipalities for the forthcoming financial year. The norms are also established for a long period (from three years) for various types of such incomes.
Regulatory financial profit categorymake up transfers (funds coming from funds, regional and federal, support of regions). Their size is calculated according to the formula and methodology established by the government.
In addition, as regulatory revenuessubsidies, subsidies and subsidies are used. According to experts, these types of financial income are deprived of incentive qualities. The practice of transferring such funds slows down and does not contribute to the formation of the economic initiative of territorial administrations, reducing their influence on the economic development of the region, and reduces financial control.