Financial Support to Local Budgets from other Budgets in Russia and some Foreign Countries
Keywords:
financial support, inter-budget transfers, local budgets, subvention, grant, subsidy, interbudget relations, budget systemAbstract
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.
Downloads
References
Dabla-Norris, E.: The challenge of fiscal decentralization in transition countries, Comparative Economic Studies no. 48 (2006).
Ilin, A.: Pravovaya priroda dotacij na vyravnivanie byudzhetnoj obespechennosti (Legal nature of fiscal equalisation grants), Rossijskij yuridicheskij zhurnal (Russian legal journal) no.5 (2015).
Ivliev, I.: Pravovoe regulirovanie mezhbyudzhetnyh transfertov (Legal regulation of inter-budget transfers), Moscow, 2010.
Komyagin, D.: Byudzhetnoe pravo (Budget Law), Moscow: Publishing house of the higher school of Economics, 2017.
Juchniewicz, E.: The principle of fiscal local autonomy in the light of Polish Constitution, Financial Law Review no.2(2) (2017).
Marková, H.: Municipalnaya sobstvennost i byudzhetnye otnosheniya (Municipal property and budgetary relations) in: Karaseva (Sentsova), M. et al. (eds.): Tax and budget law: modern problems of property relations, Voronezh: Publishing house of Voronezh state University,2012.
Marková, H.: Territorialnye municipalnye obrazovaniya, ih imushchestvennaya i finansovaya samostoyatelnost (Territorial municipalities, their property and financial autonomy) in: Karaseva (Sentsova), M. et al. (eds.): Modern problems of financial and tax law in Central and Eastern Europe, Voronezh: Publishing house of Voronezh state University, 2010.
Piskotin, M.: Sovetskoe byudzhetnoe pravo (osnovnye problemy) (Soviet budget law (main problems), Moscow: Legal literature, 1971.
Pomorska, A.: Glavnye barery v processe ogranicheniya raskhodov gosudarstvennogo byudzheta v Polshe (Main barriers in the process of limiting state budget expenditures in Poland) in: Karaseva (Sentsova), M. et al. (eds.): Modern problems of fi nancial and tax law in Central and Eastern Europe, Voronezh: Publishing house of Voronezh state University, 2010.
Radvan, M.: Article 9 of the European Charter of Local Self-Government in the Czech Republic, Financial Law Review no. 2(4) (2017).
Rodriguez-Pose, A., Ezcurra, R.: Does decentralization matter for regional disparities? A crosscountry analysis. (https://eprints.lse.ac.uk/33244/1/sercdp0025.pdf).
Sokolova, E. (ed.): Finansovoe parvo (Financial law), Moscow: Prospect Publ., 2019.
Sokolova, E.: Pravovoe regulirovanie fi nansovoj deyatelnosti gosudarstva i municipalnyh obrazovanij (Legal regulation of financial activities of the state and municipalities), Moscow: Jurisprudence, 2019.
Sowiński, T.: The process of municipalization of the state in a spirit of the idea of subsidiarity and in accordance with the European Charter of Local Self-Government at the example of Poland from 1990 to 2015, Financial Law Review no.2(4) (2017).
Sudavicius, B.: Municipalnye obrazovaniya kak subekty nalogovogo administrirovaniya v Litovskoj Respublike (Municipalities as the subjects of tax administration in the Republic of Lithuania), Pravoprimenenie (Law Enforcement Review) no.2 (2017).
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).
Downloads
Published
How to Cite
Issue
Section
License
Financial Law Review is an open access journal which means that all the articles published are freely available without charge to the reader or his/her institution.
The articles published in Financial Law Review are available under a licence Attribution-NonCommercial-NoDerivs 3.0 Unported (CC BY-NC-ND 3.0)
The Author furnishes a non-exclusive and free-of-charge license to use the his Work without territorial limitations and for an unlimited period.
Archiving policy
All texts from the journal Financial Law Review are published in electronic version. We strive to archive texts in various databases. Archival issues are also available on the platform of the Academic Scientific Journals: https://czasopisma.bg.ug.edu.pl/index.php/flr/index
Moreover articles published in the journal are archived at the Repository of the University of Gdansk.