Peculiarities of Financial Competence of Complex Constituent Entities of the Russian Federation

The paper analyzes the distinctive features of the financial competence of constituent entities of the Russian Federation with a complex composition, primarily in the areas of budget and taxes. The practice of having complexly composed entities is unique to the Russian Federation and is sometimes criticized due to the challenging task of delineating financial public competence between equal entities, considering that one public legal entity is part of another. Based on the study of federal normative legal acts, as well as the charters and agreements of integrated entities of the Russian Federation, the author concludes that the main factors influencing the competence features of these entities are the actual structure of these integrated entities and the distribution of powers between them. The structure of complexly composed entities affects the legal regulation of their budget revenues and expenditures, as well as the scope of their authority in the budgetary and tax spheres. The primary instrument for distributing powers within a complexly composed entities is an agreement, which leads to the emergence of expenditure obligations for the respective budgets. However, in practice, this allows for the expansion of the rights of the autonomous okrugs that are part of these complex entities, making their competence more flexible and aligned with the needs of the constituent entity.

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