Paper/Speech Details of Conference Program for the 25th NISPAcee Annual Conference Program Overview V. Public Finance and Management Author(s) Ildar Zulkarnay Bashkir State University Ufa Russian Federation Title Intergovernmental Fiscal Relations in the Russian Federation: Analysis from the Reforms 1999-2005 up to the Present File Paper files are available only for conference participants, please login first. Presenter Ildar Zulkarnay Abstract In 1999-2005 the Russian Federation conducted fiscal reforms that introduced a new system of budgeting and a new system of intergovernmental fiscal relations between the Federal government and governments of the subjects of the federation, also between the subjects’ governments and local governments. Also, those reforms included a new architecture of local self-governance and some other administrative reforms. In the way of those reforms the Tax Code and the Budget Code were developed and adopted in 1998 and they were come into force in period of 1999-2001 step by step. There were a few goals of these reforms, among which I would like to note three goals. One is to have the Budget code instead of many federal laws that regulated budgets in Russia and to have the Tax code instead of many laws of taxes issues. The second goal was to introduce some order in budget and tax systems in Russia instead of bilateral agreements on intergovernmental relations that had existed between the federal government and governments of some regions, for example the center with the Republic of Bashkortostan and the Center with the Republic of Tatarstan. The third goal was to introduce fiscal incentives for the governments of subjects of the federation and for local governments to develop regional and local economies. In my report I am going to discuss how this third goal was implemented in the architecture of the 1999-2005 budget system, in the following amendments and nowadays, why now we in Russia discuss nessesrarity to develop and adopt a new Budget Code.
