ВЕРТИКАЛЬНОЕ И ГОРИЗОНТАЛЬНОЕ ВЫРАВНИВАНИЕ БЮДЖЕТНОЙ СИСТЕМЫ В РОССИЙСКОЙ ФЕДЕРАЦИИ: ПЕРСПЕКТИВЫ РАЗВИТИЯ

Abstract

Improvement of inter-budgetary relations in the Russian Federation in the conditions of reforming the budget process and fiscal policy should be considered as a factor of ensuring the continuous improvement of all levels of government, to improve the quality and conditions of life of citizens. It depends on the proper functioning of public authorities under the control and supervision of compliance with legislation, including associated with the development of business relations. The majority of the fiscal and legal relations in Russia relates to a vertical type, a feature of which is the provision of interconnection and interaction between public entities that are not equal in their economic status. At the present time, one can observe a sharp aggravation of the problems of vertical and horizontal imbalances Russian budget system, which requires regeneration of the economy. The purpose of the vertical alignment is expressed in providing the financial basis for the implementation of the budgetary powers of different levels of government, and especially the spending authority. The purpose of the horizontal alignment - to provide a uniform standard level of public services consumption by the population in different regions of the Russian Federation due to the use of uniform methods of formal distribution of federal financial support for lower budgets.