On the issue of a new procedure for selecting recipients of subsidies from the budget of the constituent entities of the Russian Federation

The article is devoted to the analysis of conditions influencing the choice of the option of selecting the recipients of subsidies in order to provide them with state budget support. The results of the analysis of possible actions of subnational authorities and local governments in the transition to a new procedure for selecting recipients of subsidies in accordance with the amendments to the Budget Code of the Russian Federation in December 2022 in terms of the selection of recipients of subsidies, which allows to ensure openness and publicity of this process, transparency in the distribution of targeted funds, as well as to minimize the risks that are inevitable when changing the legal regulation. The key place is occupied by recommendations in the transition to the new procedure for granting subsidies to legal entities, individual entrepreneurs, individuals-producers of goods, works and services. The article is based on the results of the study conducted by the Financial Research Institute of the Ministry of Finance of the Russian Federation in 2023 to unify and standardize the procedure for the selection of recipients of subsidies, formed on the basis of "best practices" identified through the analysis of the provisions on the selection of recipients of subsidies contained in acts governing the procedure for granting subsidies from the federal budget, the budgets of certain constituent entities of the Russian Federation to legal entities, individual entrepreneurs, and individuals - the "best practices", which are based on the results of the analysis of the provisions on the selection of recipients of subsidies contained in acts governing the procedure for granting subsidies from the federal budget, the budgets of certain constituent entities of the Russian Federation.