Horizontal Inter-Budget Transfers Provided as an Alternative to “Transit” Transfers (On the Example of Municipal Districts)

Abstract

The article is devoted to the problem of using «transit» interbudget transfers when providing subsidies to municipalities from the budget of a constituent entity of the Russian Federation. An analysis of regulatory legal acts establishing the procedure and conditions for the provision of subsidies from the budget of the Novosibirsk Region allows us to conclude that there is insufficient legal regulation of the conditions for using subsidy funds by recipients of the subsidy, which leads to a distortion of the nature of interbudget transfers. As a way out of this situation, the author considers the possibility of using subsidies to the budgets of municipalities from local budgets, the provision of which is provided for in Article 142.3 of the Budget Code of the Russian Federation.