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Fiscal federalism is an integral characteristic of the modern budget system of many federal-type states, including the Russian Federation. However, everywhere it has specifics. The main manifestation of fiscal federalism should be that government bodies located at different hierarchical levels and therefore having different expenditure obligations are provided with the income that these expenditure obligations should provide. This article examines the features of the Russian model of fiscal federalism from the point of view of its impact on regional budget revenues. In particular, the article examines over time the change in the number of constituent entities of the Russian Federation receiving subsidies to equalize the level of budgetary security. In addition, the article compares the income and expenses of the consolidated budgets of the constituent entities of the Russian Federation, including without taking into account large federal taxes transferred to regional budgets from a higher level. Separate attention is paid to the role of regional taxes in the revenues of regional budgets of the Russian Federation, which is also a reflection of the Russian model of fiscal federalism.
budget, fiscal federalism, budget revenues, taxes, interbudgetary transfers
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