Abstract
Subject. The article discusses the financial independence of the constituent entities of the Russian Federation. Objectives. The aim is to improve the methodology for assessing financial independence of constituent entities of the Russian Federation and its testing on the example of constituent entities of the Russian Federation included in the Volga Federal District. Methods. The study employs analytical, statistical, and comparative methods to analyze data on budget execution of constituent entities of the Russian Federation. Results. Based on the developed methodology, I assessed financial independence of constituent entities of the Russian Federation. It enabled to determine the dynamics and degree of differentiation of the level of financial independence of the constituent entities of the Russian Federation in 2020–2022. Conclusions. The offered methodology can be used to assess the financial condition of public legal entities to make informed management decisions.
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