THEORETICAL ASPECTS OF INTERGOVERNMENTAL TRANSFERS IN THE RUSSIAN FEDERATION

Abstract

This article describes the levels of organization of authorities, defined the concept of the
state budget, intergovernmental transfers, highlights the main areas of application of intergovernmental
transfers, identify the types of intergovernmental transfers: subsidies, subventions,
grants, budgetary credit, reviewed their concepts, marked with the basic features.

About the authors

A. V. Yuklasova

State and Municipal Administration Department, Samara University, 34, Moskovskoye shosse, Samara, 443086, Russian Federation.

Author for correspondence.
Email: morenov.sv@ssau.ru

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