Inter-budget relations as a form of federalism
We analyzed the existing experience of foreign federal states (USA, Switzerland, Canada, India, and Germany) and establishes that the most interesting for the Russian Federation is the experience of building a federal budget of Germany. In our review we described that in the considered legal orders similar principles and criteria of inter-budget equalization are applied, the choice of which depends on national peculiarities, financial policy, goals pursued by the legislator and specificity of the territorial structure of the country. We noted that the Russian Federation is characterized by an asymmetrical federation, which generates imbalance in the financial provision of the constituent entities. We proposed to carry out budget equalization of the constituent entities of the Russian Federation by means of value added tax and to implement the principles of solidarity and mutual assistance of the constituent entities with horizontal equalization.
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