Influence of the dynamics of the provision of interbudgetary transfers at the subfederal and intraregional levels of power on the development of the territory (on the example of Irkutsk region)

The subject of the study was the dynamics of inter-budgetary financial assistance in the Irkutsk region. The aim of the work is to determine the problematic aspects of the provision of inter-budget transfers both at the sub-Federal and intraregional levels in the Irkutsk region. For this purpose, the regulatory and legal acts of the Federal and regional levels of government regulating the procedure for granting inter-budget transfers were analyzed. The theoretical significance lies in the application of a systematic approach to the study of the problem of providing inter-budget transfers, which made it possible to determine the specifics of the distribution mechanism. The practical significance of the study is to identify the problems of distribution of inter-budgetary transfers, which should include:. the imperfection of the mechanism for calculating inter-budgetary subsidies, which is considered an indicator of population (separate groups), as a consequence, low population density is a barrier to providing the necessary volume of interbudgetary financial aid; the inability of regions with a low share of budget provision included in the budget share of co-financing in order to obtain inter-budget subsidies, which is required under current law; the increase in the share of subventions in the total volume of inter-budgetary transfers, which indicates the ineffectiveness of the differentiation of income and expenditure powers between public entities of the Russian Federation; the increase in the volume of the Fund of financial support of subjects of the Russian Federation is made by the amount of canceled subventions that were received by subsidized regions, while donor regions receive expenditure authority in a new volume without any compensation from the Federal center.

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