The «Model» Budget: the Features of Its Formation and Implementation

The paper analyzes the features of the formation of «model» budgets, assesses the consequences of the transition to the distribution of subsidies to the subjects of the Russian Federation from the federal budget on the basis of the calculation of the «model» budget and developed proposals for adequate consideration of the identified problems in the inter-budget policy of the Russian Federation. It is shown that the transition to the «model» budget in the Russian Federation is envisaged through the mechanism of redistribution of the total amount of subsidies to equalize the budget provision with simultaneous refinement of the method of increasing the allocated subsidies to the least affluent regions. The discrepancy between the current budget expenditures and the estimated need for budget allocations was revealed, which can lead to the emergence of unsecured budget expenditures for planned activities in a number of Northern and Far Eastern regions. The necessity for maximum orientation to the individual characteristics of the subjects of the Federation in the calculation of «model» budgets is shown, which is expressed in taking into account the rising cost factors associated with the uneven distribution of the population and the difference in the coefficients of transport accessibility in the subjects of the Russian Federation.