EVOLUTION OF INTERGOVERNMENTAL FISCAL RELATIONS IN MODERN RUSSIA |
| 3 | |
| 2013 |
| scientific article | 336 | ||
| 293-300 | fiscal federalism, intergovernmental fiscal relations, system, differentiation, division of powers, distribution of income sources, equalization, intergovernmental transfers of funds, intergovernmental flows of funds, fiscal balance, centralization, financial independence, stimulation. |
| The article considers the formation and development of the system of intergovernmental fiscal relations in modern Russia. The stages of the system development are identified, an assessment is made of the tasks that were set, and the results of their implementation at each stage of the reform are shown. Based on the factual data on the budgetary system, it is concluded that the current system is inefficient and fundamental changes are required in the approach to the development of the system, its modernization being the key element. |
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