About the question of functions of inter-government fiscal regulation from the position of economic development of territories

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Doklady Bashkirskogo Universiteta. 2017. Volume 2. No. 6. pp. 888-893.

Authors

Ramazanov R. R.
Bashkir State University
32 Zaki Validi Street, 450074 Ufa, Republic of Bashkortostan, Russia
Islakaeva G. R.*
Bashkir State University
32 Zaki Validi Street, 450074 Ufa, Republic of Bashkortostan, Russia

Abstract

The main functions of inter-government fiscal regulation are considered: leveling and stimulating. A comparative analysis of the implementation of these functions is carried out on the example of Russia and China. It turned out that the Russian approach to build inter-government fiscal relations is more focused on the implementation of the equalization function than incentive, in comparison with the Chinese approach.

Keywords

  • inter-government fiscal regulation
  • inter-government fiscal relations
  • region
  • municipalities
  • financial assistance
  • redistribution of financial resources
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