Совершенствование межбюджетных отношений на региональном уровне (на примере Республики Крым)

Abstract

In the modern conditions of political and economic instability in the economy, interbudgetary relations in the regional budgetary system are of particular importance, they can be additional sources, a “driving force”, provided they are improved in the process of application. The purpose of the study is to create a synthetic model for interbudgetary relations improvement in the budget system, expressed in the principles and instruments of state regional policy in relation to municipalities. The study of the budget distribution was carried out using information and analytical and retrospective analysis based on statistical, graphical and calculation methods. The result of the study is the creation of a synthetic model for interbudgetary relations’ improvement in the regional budgetary system, which includes: analysis of the revenues of the consolidated budget, which revealed their insufficiency to fulfill their powers to meet public needs; in the form of grants, subventions, subsidies and other interbudgetary transfers, since municipalities need independence, which is not in the level of balancing the budgets of municipalities through the budget equalization system, but in the promotion of social, economic, innovative development of regions, jobs creation to increase the welfare of the population. Improvement of interbudgetary relations depends largely on the economic development of the region and its municipalities. In the real sector of the economy, tax instruments are used, and the revenue part of the consolidated budget is formed. The regions need budgetary reforms aimed at measures to support the liquidity of budgets in terms of their sources development. The study was conducted on the example of municipalities of the Republic of Crimea.