August 2015, № 8 (183)

Volohina V.A., Malyshev V.V. TO THE QUESTION OF REGULATION OF INTERBUDGETARY RELA-TIONS IN MODERN CONDITIONSThe development of interbudgetary relations in modern conditions requires new approaches in interbudgetary regulation, primarily originating from the need of local budgets increased finan-cial independent activities not only through the delegation of expenditure responsibilities and obli-gations, but also to secure for them their own sources of revenues. The development of foreign eco-nomic relations and the needs of the domestic market of the country give rise to the desire of local authorities to develop capacity in their territory. Such commitment to the development of separate regions and municipal formations may be destabilized due to the differentiated financial assistance from the Federal budget, which can occur when the stimulus to socioeconomic development of some territories and the lack of such incentives in other territories. In our opinion, such a trend of development of interbudgetary relations should be accompa-nied by a gradual merging of the results of interregulation with the assessment of the activities of the authorities, because they are, in our view, have access to the levers of formation and develop-ment of the revenue base for the budget. For example, the formation of the tax base at the expense of social development, growth of people's welfare, the development of industry on an adjustable territory, the establishment of the investment climate. The achievement of the planned indicators in these areas through the implementation of state programmes and the implementation of government targets, will help to promote economic development and tax potential of the territory. Responsible authorities for the development of own revenue sources of local budgets must be stimulated greater autonomy of local budgets in defining the directions of an expenditure of budgetary funds. This will allow to get out of interbudgetary regulation to a new level of its development.Key words: intergovernmental relations, the stages of development of interbudgetary relations, techniques of intergovernmental regulation.

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About this article

Authors: Volohina V.A., Malyshev V.V.

Year: 2015

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

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