Grants as the leading form of gratuitous receipts of budgets of subjects of the Russian Federation

UDC 336.22

Authors

Somoev R. G.,
doctor of economics, professor, Department of «Finance and credit», Dagestan State University
Magomedova R. M.,
candidate of economics, associated professor of the Department «Finance and credit», Dagestan State University

Abstract

The article examines the problems and prospects of the for-mation of the income base of the budgets of the constituent entities of the Rus-sian Federation, shows the role of subsidies in the revenues of the republican budget of the Republic of Dagestan, identifies some areas of strengthening the tax potential of the region in the context of the existing model of fiscal federalism in Russia. Russian and foreign residents of FEZs or TORs are often faced with changes in federal and regional legislation and legal norms that are applied to them in retrospect and affect their operational activities.

Keywords

budget revenues, gratuitous receipts, interbudgetary transfers, grants, subventions, subsidies, tax potential.