UDC 336.14
DOI: 10.36871/ek.up.p.r.2022.04.01.011
Authors
Leonid I. Sergeev,
Kaliningrad State Technical University, Kaliningrad, Russia
Abstract
The purpose of the study is to generalize the problems of inter–budgetary relations in Russia and
substantiate proposals for improving inter-budgetary regulation of the federal center and regions.
On the basis of linear regression approximation, the dynamics of the actual parameters of inter-budgetary
relations for all subjects of the Russian Federation for 2010–2020 is studied. The analysis of the dynamics of own
income and gratuitous assistance showed that the correlation coefficient of these parameters is 0,718, which generally
indicates a weak connection of the studied indicators.
The subjects of the Russian Federation that are weakly dependent on gratuitous assistance from the federal
center are mainly included in the group with a low correlation between the indices of assistance and the dynamics
of their own income. Territories that are heavily dependent on the financial assistance of the federal center are
mainly included in the group with a high correlation between the indices of assistance and the dynamics of their
own revenues of the budgets of the subjects of the Russian Federation.
Theoretically, a graphical change in the distribution of subsidies of the subjects of the Russian Federation
in the case of a reduction in the vertical movement of budget resources between federal and regional budgets is
proved. All highly subsidized subjects of the Russian Federation for 2010–2019 had an annual drop in the percentage
of aid from the federal budget, both on average and for individual territories.
The dependence of the average annual index of own income on the average annual index of gratuitous assistance
of the subjects of the Russian Federation for 2011-2020 is practically absent. The most uniform ranking of
the subjects of the Russian Federation according to the ratio of the indices of own income and gratuitous aid was
observed in 2016.
Keywords
consolidated budget, linear regression, correlation, subject of the Russian Federation, Inter-budget transfer

