INTERBUDGETARY RELATIONS IN THE RUSSIAN FEDERATION: EQUALIZING AND STIMULATING DEVELOPMENT OF THE TERRITORIES

The relevance of the study is caused by the fact that effective organization of the interbudgetary relations system based on the features of country-specific is a non-trivial task for the authorities responsible for development and implementation of the policy in this area. The aim of the work is studying the subsidized level of the Russian Federation subjects, as well as determining the degree of their differentiation by key indicators of the socio-economic development; identification of the importance of equalizing tools in the general system of the Russian Federation interbudgetary regulation and the rationale for introduction of new approaches to this system. Methods: analysis, synthesis, system approach, analysis of variance, economic and statistical groupings, tabular and graphical visualization of data. Results. The author has studied geography and spread level of the gross regional product per capita as well as the level of provision with own revenues of the consolidated budgets of the Russian Federation subjects and subsidized level. The paper introduces the analysis of variance of the indicators of the regions socio-economic development in the context of the allocated subsidized. It showed the high significance of the differences between these groups. High value of transfers allocated for equalizing the budgetary provision of the regions in the interbudgetary regulation general system was revealed. The author determined the reasons of parasitical attitude of the Russian Federation subjects in relation to the federal center. The paper substantiates the necessity of introducing new approaches to the existing system of the Russian Federation interbudgetery relations through rational combination of equalizing and stimulating mechanisms.