voprecotestВопросы экономикиVoprosy Ekonomiki0042-8736Voprosy Ekonomiki, NP10.32609/0042-8736-2016-10-49-64voprecotest-237Research ArticleРЕГИОНАЛЬНАЯ ЭКОНОМИКАREGIONAL ECONOMYРоль субвенций в российской системе бюджетного федерализмаThe role of subventions in Russian fiscal federalismЮшковА. О.YushkovA.

M.Sc. (Econ.), научный сотрудник Международного центра социально-экономических исследований «Леонтьевский центр» (Санкт-Петербург)

yushkov@leontief.ruОдингН. Ю.OdingN.

к. э.н., руководитель исследовательского отдела Международного центра социальноэкономических исследований «Леонтьевский центр»

noemail@neicon.ruСавулькинЛ. И.SavulkinL.

к.г.н., старший научный сотрудник Международного центра социально-экономических исследований «Леонтьевский центр»

noemail@neicon.ruМеждународный центр социально-экономических исследований «Леонтьевский центр»РоссияLeontief CentreRussian Federation2016201020160104964Copyright © Voprosy Ekonomiki, NP, 20162016Voprosy Ekonomiki, NPVoprosy Ekonomiki, NPhttps://www.vopreco.ru/jour/about/submissions#copyrightNoticehttps://www.vopreco.ru/jour/article/view/237

В статье изучается роль субвенций, одного из основных видов межбюджетных трансфертов, в российской системе бюджетного федерализма. Описана структура, динамика субвенций и основные тренды межбюджетных трансфертов последних 15 лет. Представлена новая типология субвенций, основанная на трех критериях - объеме, сложности методик расчета и частоте их изменения, а также развернутая классификация наиболее важных субвенций. Сделаны выводы о целесообразности дальнейшего использования субвенций как элемента бюджетного федерализма.

The article studies the role of subventions, one of the major types of inter-governmental transfers, in the Russian system of fiscal federalism. The authors demonstrate the structure, dynamics and major trends in the development of subventions over the last 15 years. The new typology of subventions, based on three criteria (financial volume, complexity of the procedure of determining the subvention value, frequency of changes made in these procedures), as well as the detailed classification of the major types of subventions is presented in the article. Finally, the authors draw conclusions on the future of subventions as an element of the Russian fiscal federalism.

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The authors declare that there are no conflicts of interest present.