Template-Type: ReDIF-Article 1.0
Author-Name: Nataliya V. Golovanova 
Author-Email: golovanova@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: Intergovernmental Transfers: Diversity of Terms and Russian Practice 
Abstract: The terminology used in numerous publications on the theory of intergovernmental transfers differs from one researcher to another. As for papers in Russian, variations in terms is augmented by differences in their translation. The article presents an overview of different approaches to the classification of transfers; special attention is paid to the relationship of the concepts of conditional and specific-purpose grants. The paper reflects the evolution of the definitions of general grants, subsidies and subventions in various editions of the RF Budget Code, assesses the role of intergovernmental transfers in the consolidated budget of the Russian Federation. The final part of the article lists the latest changes in the Russian system of intergovernmental relations, in particular, the transformation of equalization grants into conditional transfers, which significantly reduces the autonomy of sub-national authorities.
Classification-JEL: H70, H71, H77
Keywords: intergovernmental transfers (grants), specific-purpose (earmarked) grants, conditional grants, matching grants, block grants, general grants, subsidies, subventions
Journal: Finansovyj žhurnal — Financial Journal
Pages: 24-35
Issue: 2
Year: 2018
Month: April
DOI: 10.31107/2075-1990-2018-2-24-35
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2018/2/statii_2018_2/fm_2018_2_02.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:180202:p:24-35