Las relaciones interpresupuestarias como una forma de federalismo
Resumen
Analizamos la experiencia existente de los estados federales extranjeros (Estados Unidos, Suiza, Canadá, India y Alemania) y establecemos que lo más interesante para la Federación Rusa es la experiencia de construir un presupuesto federal de Alemania. En nuestra revisión, describimos que en los órdenes legales considerados se aplican principios y criterios similares de igualación entre presupuestos, cuya elección depende de las peculiaridades nacionales, la política financiera, los objetivos perseguidos por el legislador y la especificidad de la estructura territorial del país. Observamos que la Federación Rusa se caracteriza por una federación asimétrica, que genera un desequilibrio en la provisión financiera de las entidades constituyentes. Propusimos llevar a cabo la igualación presupuestaria de las entidades constitutivas de la Federación de Rusia mediante el impuesto al valor agregado e implementar los principios de solidaridad y asistencia mutua de las entidades constituyentes con igualación horizontal.
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