UDC: 336.15, 332.142.2
https://doi.org/10.25198/2077-7175-2019-2-58
THE SYSTEM OF ORGANIZATION AND MECHANISM OF FUNCTIONING OF INTERGOVERNMENTAL RELATIONS IN THE RUSSIAN FEDERATION
L.B. Mokhnatkina
Orenburg State University, Orenburg, Russia
e-mail: leilamohn@mail.ru
Abstract. The relevance of the researching is due to the need to develop new solutions in the field of organization of intergovernmental relations as an element of the system of state and municipal finances that is being reformed in the Russian Federation.
The purpose of the article is to develop proposals for improving intergovernmental relations at all levels of government.
Methodology. The study is carried out on the basis of a systematic approach. Interbudgetary relations are considered by the author as a complex system, which includes many subsystems of interbudgetary relations, functioning in public law entities. The use of a systematic approach allows us to reasonably expand the subject composition of intergovernmental relations, identify and evaluate the relationship between budgets and subsystems of redistributive relations, establish targets for the functioning of the entire system. To assess intergovernmental relations, two approaches are used: the allocation of vertical and horizontal components in the mechanism of intergovernmental redistribution on the basis of economic and political characteristics; description of the subject-object composition of redistributive relations.
Results. The mechanism of functioning of intergovernmental relations includes two blocks, delimited depending on the urgency of using tools of interbudget redistribution and with the assessment of the competence of public law entities. An analysis of the revenues of the consolidated budget of the Russian Federation showed that a sufficient level of economic guarantees for regional and local budgets is ensured with a high degree of centralization of intergovernmental relations in the political aspect.
Findings. To improve intergovernmental relations in the Russian Federation, it is necessary to: consolidate budget revenues on a long-term basis in accordance with the expenditure obligations of public-law entities; providing a link between redistributable taxes and intergovernmental transfers. The main target of intergovernmental relations should be to improve the quality and accessibility of state and municipal services.
Keywords: inter-budgetary relations, Federal structure, local self-government, regional asymmetry, system approach
