employee
The relevance of the study is due to the need to increase the financial independence of Russian regions and optimize budgetary federalism. The purpose of the study is to analyze the current state and problems of budgetary federalism in the Russian Federation, including the role of inter-budgetary transfers and the revenue structure of the regions. The dynamics of the dependence of regions on subsidies, as well as the structure of income and expenses of the consolidated budgets of the subjects of the Russian Federation for 2018-2023 are considered. The main problems related to the deficit of the regions' own incomes and their high dependence on federal transfers are revealed. The factors reducing the financial autonomy of the regions, including the limited role of their own taxes and the centralized allocation of resources, have been identified. In conclusion, conclusions are presented on the need to improve the system of inter-budgetary relations and recommendations for improving the financial stability of regions by expanding their revenue sources.
budget, fiscal federalism, consolidated budget, grants, subsidies.
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