Prospects for the development of horizontal instruments of interbudgetary regulation[Перспективы Развития Горизонтальных Инструментов Межбюджетного Регулирования]

The subject of the study is the directions of development of horizontal instruments of interbudgetary regulation. The relevance of the study consists in a relatively low prevalence in Russia of a joint approach of public legal entities to solving problems and in a high role of subnational entities in achieving national strategic goals. The purpose of the study is to analyze the prospects for the use and development of horizontal instruments of interbudgetary regulation in Russian regions and municipalities. For this purpose, the following tasks were solved: analysis of the practice of interterritorial cooperation in foreign countries, study of the experience of providing horizontal interbudgetary transfers and budget loans in Russian regions and municipalities, identification of opportunities and limitations in the use of horizontal interbudgetary instruments in Russia, development of recommendations for improving regulation of horizontal interbudgetary instruments. The novelty of the study is in assessing the level of development and problems of interregional and intermunicipal cooperation in Russia with an emphasis on the financial instruments used in such interaction. The research method is systematization, grouping, comparative analysis of Russian and international experience. The sources of information were data from official websites of the Ministry of Finance of Russia, government bodies of the constituent entities of the Russian Federation, as well as theoretical and empirical studies and reviews of Russian and foreign researchers and international organizations. Based on the results of the study, foreign and Russian experience in interterritorial cooperation was compared, and the scale of application of horizontal financial instruments of such interaction in Russia was assessed. Recommendations are given on the areas of development of horizontal cooperation between regions and municipalities in Russia, including both new forms and improvement of already used forms, with an analysis of the possible use of horizontal interbudgetary instruments. Proposals have been formulated for the improvement of the regulatory, legal and methodological framework necessary for the implementation of the proposals. According to the findings of the study, it is necessary to specify the legal regulation, detailing it and removing conflicts for certain forms of cooperation, as well as to form and disseminate “best” practices for organizing interregional and intermunicipal cooperation. The prospects of the study are to assess the consequences of the implementation of the proposed directions for the development of interregional and intermunicipal cooperation in Russia.