Financial Support to Local Budgets from other Budgets in Russia and some Foreign Countries

Authors

  • Maria Mardasova Voronezh State University

Keywords:

financial support, inter-budget transfers, local budgets, subvention, grant, subsidy, interbudget relations, budget system

Abstract

The article is devoted to the consideration of relations on providing financial support, the so called inter-budget transfers, to local budgets from other budgets of the budget system of the Russian Federation. The acceptance of the independence of local self-government with the adoption of the Constitution of the Russian Federation in 1993 made it necessary to implement legal regulation of relations in the field of financial support to the activities of municipalities. The article describes the process of reforming the regulatory framework in the field of relations for the provision of inter-budget transfers to local budgets. The author conducts comparative analysis of inter-budgetary relations for providing financial support to municipalities with a number of European States (the Czech Republic, Poland, the Republic of Lithuania, and Slovakia) and also highlights similarities with Russian legal regulation.

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References

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Legal acts

European Charter of Local Self-Government of 1985 by the Act no. 55-FZ/1998.

Act of the Czech Republic no. 128/2000 Sb., on municipalities (as amended).

Act of the Czech Republic no. 250/2000 Sb., on budgetary rules of territorial budgets (as amended).

Act of the Czech Republic no. 218/2000 Sb., on budgetary rules and amending certain related laws (budget rules) (as amended).

Act of the Czech Republic no. 355/2019 Sb., on the state budget for 2020.

Act of Poland of 13.11.2000, on local self-government revenues (as amended).

Act of the Republic of Lithuania no.I-533/1994, on local self-government (as amended).

Act of the Republic of Lithuania no. VIII-385/1997, on methodology for determining revenue of municipal budgets of the Republic of Lithuania (as amended).

Act of Slovakia no. 583/2004 Sb., on budget rules of territorial self-government and on amendments to certain laws (as amended).

Act no. 1550-1/1991, on local self-government in the Russian Federation.

Act no. 145-FZ/1998, the Budget Code of the Russian Federation (as amended).

Act no. 131-FZ/2003, on general principles of organizing local self-government in the Russian Federation (as amended).

Act no. 120-FZ/2004, on amendments to the Budget code of the Russian Federation in terms of regulating inter-budget relations.

Act no. 307-FZ/2019, on amendments to the Budget code of the Russian Federation in order to improve inter-budgetary relations.

Act no. 584/2001, on the program of development of budget federalism in the Russian Federation for the period up to 2005.

Act no. 670/2004, on disposition of fi scal equalisation grant of subjects of the Russian Federation (as amended).

Explanatory note to the draft Act no. 364850-3. (https://sozd.duma.gov.ru/bill/364850-3).

Explanatory note to the draft Act no. 390549-4. (https://sozd.duma.gov.ru/bill/390549-4).

https://www.minfin.ru/common/upload/library/2019/06/main/Rezultaty_provedeniya_monitoringa_mestnykh_budzhetov_za_2018_god.pdf.

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Published

29.09.2020

How to Cite

Mardasova, M. . (2020). Financial Support to Local Budgets from other Budgets in Russia and some Foreign Countries. Financial Law Review, (19(3), 36–52. Retrieved from https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/5421

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Articles