Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2011. № 7. Part 2. P. 196-199.
INTER-BUDGET RELATIONS REFORM IN THE RUSSIAN FEDERATION: MAIN DIRECTIONS, PROBLEMS AND PROSPECTS
Rutkovskaya Natal'ya Sergeevna
Mordvinian State University named after N. P. Ogarev
Abstract. The author studies budget relations reform in the Russian Federation, considering reformed inter-budget relations discusses the problem of their accordance with budget federalism principles, analyzes the character of the changes of taxes distribution ratio between the budgets of different levels, the sources of income offered by the federal government to local budgets, demonstrates local governments' growing dependence on budget receipts and concludes the increasing centralization of inter-budget relations.
Key words and phrases: межбюджетные отношения, бюджетный федерализм, муниципальные образования, налоговая система, inter-budget relations, budget federalism, municipal entity, tax system
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