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Wyświetlanie 1-2 z 2
Tytuł:
Financial Support to Local Budgets from other Budgets in Russia and some Foreign Countries
Autorzy:
Mardasova, Maria
Powiązania:
https://bibliotekanauki.pl/articles/1368197.pdf
Data publikacji:
2020-09-29
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
fi nancial support
inter-budget transfers
local budgets
subvention
grant
subsidy
interbudget relations
budget system
Opis:
The article is devoted to the consideration of relations on providing financial support, the so called inter-budget transfers, to local budgets from other budgets of the budget system of the Russian Federation. The acceptance of the independence of local self-government with the adoption of the Constitution of the Russian Federation in 1993 made it necessary to implement legal regulation of relations in the field of financial support to the activities of municipalities. The article describes the process of reforming the regulatory framework in the field of relations for the provision of inter-budget transfers to local budgets. The author conducts comparative analysis of inter-budgetary relations for providing financial support to municipalities with a number of European States (the Czech Republic, Poland, the Republic of Lithuania, and Slovakia) and also highlights similarities with Russian legal regulation.
Źródło:
Financial Law Review; 2020, 19, 3; 36-52
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Financial and Legal Mechanisms for Municipal Entity Transformation: Experience of Russia and Other Countries
Autorzy:
Mironova, Svetlana
Powiązania:
https://bibliotekanauki.pl/articles/1368198.pdf
Data publikacji:
2020-09-29
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
: local self-government
municipalities
municipal amalgamation
fi scal equalization
fi nancial
support
interbudgetary transfers
budget reduction
Opis:
The amalgamations of municipalities take place in many countries, including Russia. One of the main reasons for this association is the possibility of solving the financial problems of small municipalities with its help, and increasing the efficiency of the use of budget resources. Does the amalgamation of municipalities achieve these goals? The foreign practice of several decades shows that not always after the merger budget funds begin to be spent more efficiently. Russian practice is not so long yet, but now analysis of budget data (for example, alignment of budgetary provision) shows that such conclusions can also be made in Russia. However, this requires a study of the financial security of the newly created municipalities for several years. The article studies such important areas as the financial reasons for the transformation of municipalities; financial support of merging municipalities from higher budgets in order to ensure all territories of municipalities that are included in the newly created municipality; financial and legal consequences of such an association, i.e. whether it is really effective, as was stated when deciding on the association; alignment of budgetary provision of municipalities. It is concluded that it is necessary to consolidate the principle of guaranteeing a municipality in Russian legislation at the federal level if it amalgamates with other municipal entities with financial support at a level not lower than that which it had before the merger. The study results can be used to improve Russian legislation regarding the financial support of municipalities in the process of combining them.
Źródło:
Financial Law Review; 2020, 19, 3; 53-68
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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