The relationship between the structure of local budgets and the share of subsidies in the total amount of gratuitous receipts

In this article, the author examines the dependence of the budgets of the subjects of the Russian Federation on the financial support provided from the federal budget in the form of subsidies during the transition to a single-level structure of local budgets, as well as the impact of this transition on the total amount of gratuitous receipts. Thus, the author conducted an analysis in the context of federal districts and individual subjects of the Russian Federation and considered individual cases of a decrease in the share of subsidies in the structure of gratuitous receipts, including in regions with a two-level structure of local budgets, in order to identify the corresponding pattern. At the same time, as part of the comparative characteristics in the context of received income, gratuitous receipts and subsidies to the budgets of the subjects of the Russian Federation, the regions with the most significant results were selected. Additionally, the author analyzes the transformation of the structure of local budgets in 2019 - 2023. In conclusion, based on the conducted research, a thesis is formulated about the private nature of the influence of the structure of local budgets on the amount of gratuitous receipts provided, despite the significant prevalence in certain federal districts of the subjects of the Russian Federation with a single-level structure of local budgets.