РОЛЬ ФЕДЕРАЛЬНЫХ ТРАНСФЕРТОВ В СУБНАЦИОНАЛЬНОЙ БЮДЖЕТНОЙ СИСТЕМЕ РОССИЙСКОЙ ФЕДЕРАЦИИ И ЕЕ АЗИАТСКОЙ ЧАСТИ

Abstract

The main condition for the effective function of regional authorities is their financial independence and sustainability. This problem is especially relevant for the regions of the Asian part of the Russian Federation. The order of budget and tax regulation is currently highly centralized in Russia, the share of inter-budget transfers in the structure of regional revenues is quite high, especially this is typical for the regions of the Asian part of the country. The purpose of the study is to analyze and evaluate the results of transfer transfers to the budgets of the regions of the Russian Federation in general and the budgets of the subjects of the Federation of the Asian part of Russia in particular with the help of economic and statistical apparatus. For this purpose the structure of regional budgets revenues was assessed, the analysis of indicators of heterogeneity of revenues of the subjects of the Russian Federation before and after the allocation of federal transfers was carried out, the features of distribution of regions by the value of revenues before and after they received gratuitous transfers were revealed, a quantitative assessment of the level of differentiation in revenues of regional budgets was given by calculating the Gini index and the coefficient of funds. It is noted that measures are necessary to prevent direct correlation between actual and projected revenues of regional budgets and the amount of transfers received by them from the federal budget.