Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Name

Penyugalova Aleksandra Vasilyevna

Scholastic degree


Academic rank

professor

Honorary rank

—

Organization, job position

Kuban State University
   

Web site url

—

Email

penugalova@mail.ru


Articles count: 1

114 kb

HORIZONTAL AND VERTICAL BUDGET ALIGNMENT AS A MECHANISM TO BALANCE LOCAL BUDGETS

abstract 0631009017 issue 63 pp. 221 – 231 27.11.2010 ru 2265
The article analyzes the main mechanisms to balance local budgets. The authors identified budgetary management tools that enable to provide horizontal and vertical fiscal balance. In addition to Russian experience, international experience of budget transfers between the levels of budget system is considered
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