The Historical Aspect of Formation and Development of Budgetary Federalism in the Russian Federation

The paper is dedicated to the establishment and development of budgetary federalism in the RF and covers the period from 1991 to the present day. During this period we have passed a long way from decentralization of budgetary relations between the RF and its constituent entities (1991-1993) to centralization of powers with regard to budget and fiscal issues at the federal level (2013 - to the present day). As the result of the research, the author highlights seven major stages of the federal fiscal federalism development. Within the limits of every stage the author considers the main regulatory provisions governing inter-budgetary relations and identifies their advantages and disadvantages. The main task of budgetary federalism is to find the most efficient combination of interests of all budgets of the budget system of the Russian Federation. Having considered the stages of establishment and development budgetary federalism sequentially, the author justifies the necessity of further reform with the view to reach the balance in the area of inter-budgetary relations, because currently we witness excessive centralization of budgetary powers in hands of the RF.

budget, budget legislation, budgetary relations, budgetary powers, budget message, budgetary system, fiscal federalism, decentralization, inter-budgetary relations, governmental authorities, powers

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