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Development of Intergovernmental Relations within the Framework of Fiscal Policy for Ensuring the Financial Stability of the Russian Federation Constituents
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Development of Intergovernmental Relations within the Framework of Fiscal Policy for Ensuring the Financial Stability of the Russian Federation Constituents
Annotation
PII
S1605-65900000622-5-1
DOI
10.12737/jrp.2023.080
Publication type
Article
Status
Published
Authors
Elena Ryabova 
ORCID: 0000-0002-4065-9630
Occupation: Associate Professor at the Department of State and Municipal Finance, Higher School of Public Audit, Lomonosov Moscow State University; Senior Researcher, ILCL
Affiliation:
Lomonosov Moscow State University
Institute of Legislation and Comparative Law under the Government of the Russian Federation
Address: Moscow, Russia
Edition
Volume 27 No. 7
Pages
75-89
Abstract

The development of intergovernmental relations is influenced by fiscal policy and is reflected in financial law. The article describes the most significant trends in the development of the legal environment of intergovernmental relations, taking into account the current budget and tax policy in this field in Russia.

The analysis of the financial and legal mechanism of intergovernmental relations on four components is carried out: 1) legal consolidation of the distribution of taxes and fees between the levels of public authority; 2) legal consolidation of uniform and differentiated standards of assignments to the inferior budgets; 3) legal regulation of inter-budget transfers; 4) legal regulation of inter-budget loans. The content of each component is consistently disclosed, assuming that the target setting of legislative changes is the formation of a legal environment that allows regions to ensure their financial stability. The analysis of each component of intergovernmental relations in the aspect of current legislative innovations allows us to substantiate the thesis that each component is characterized by a unique combination of stabilizing and dynamic financial and legal instruments peculiar only to it. As we move from the first to the last component, the degree of variability of legislative regulation increases while maintaining the general trends of fiscal policy. The most dynamic component of the legal provision of intergovernmental regulation is the legal regulation of inter-budgetary transfers, and the least dynamic is the legal consolidation of the distribution of taxes and fees within the system of fiscal payments.

The “policy-forming” trends in the development of intergovernmental relations are revealed: a decrease in the number of federal benefits for regional taxes; expansion of the spatial direction of the movement of financial resources, expressed in the appearance of “horizontal” inter-budgetary transfers and loans; legislative reduction in the number of grounds for providing other inter-budgetary transfers from the federal budget.

Keywords
intergovernmental relationship, intergovernmental transfers, intergovernmental grants, intergovernmental regulation, public finance law, fiscal federalism, intergovernmental loans
Date of publication
21.07.2023
Number of purchasers
12
Views
157
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0.0 (0 votes)
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