On several issues of fiscal federalism in Russia

This article considers an acute problem of federal structure development in Russia, namely, fiscal federalism development. The author points out the extremely negative tendency to reduce the number of constituent entities of the Federation, the federal budget contributors, from 19 to 8. In the meantime, the deficit of total budget of all constituent entities of the Russian Federation exceeds a trillion rubles. Resting on positions of a range of national and foreign researchers the author comes to a conclusion that the solution of many issues of the Russian federalism is in direct relationship to urgent reorganization of the fiscal system, as the existing fiscal system is a major hindrance of economic development, the industry destruction and excessive social and economic stratification of the society. The article shows in a specific context that the present fiscal system of Russia is not typical for modern democratic, social countries. The necessary options of its improvement are suggested.