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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">managementranepa</journal-id><journal-title-group><journal-title xml:lang="ru">Управленческое консультирование</journal-title><trans-title-group xml:lang="en"><trans-title>Administrative Consulting</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1726-1139</issn><issn pub-type="epub">1816-8590</issn><publisher><publisher-name>Russian Presidential Academy of National Economy and Public Administration. North-West Institute of Management.</publisher-name></publisher></journal-meta><article-meta><article-id custom-type="elpub" pub-id-type="custom">managementranepa-71</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ВЛАСТЬ И ЭКОНОМИКА</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>POWER AND ECONOMICS</subject></subj-group></article-categories><title-group><article-title>Проблемы и тенденции развития межбюджетных отношений в России</article-title><trans-title-group xml:lang="en"><trans-title>Problems and Tendencies of the Interbudgetary Relations Development in Russia</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Запорожан</surname><given-names>А. Я.</given-names></name><name name-style="western" xml:lang="en"><surname>Zaporozhan</surname><given-names>Anatoly Yakovlevich</given-names></name></name-alternatives><email xlink:type="simple">noemail@neicon.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Северо-Западный институт управления - филиал РАНХиГС</institution></aff><aff xml:lang="en"><institution>North-West Institute of Management - branch of the Russian Presidential Academy of National Economy and Public Administration</institution></aff></aff-alternatives><pub-date pub-type="collection"><year>2015</year></pub-date><pub-date pub-type="epub"><day>16</day><month>04</month><year>2018</year></pub-date><volume>0</volume><issue>4</issue><fpage>70</fpage><lpage>79</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Запорожан А.Я., 2018</copyright-statement><copyright-year>2018</copyright-year><copyright-holder xml:lang="ru">Запорожан А.Я.</copyright-holder><copyright-holder xml:lang="en">Zaporozhan A.Y.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://www.acjournal.ru/jour/article/view/71">https://www.acjournal.ru/jour/article/view/71</self-uri><abstract><p>Статья посвящена рассмотрению проблем и тенденций развития межбюджетных отношений в России. Автор показывает, что с течением времени проблемы развития межбюджетных отношений в России не только не разрешаются, а наоборот, усиливаются, и что бюджетная система России все более деформируется, дрейфует в направлении бюджетной системы СССР.</p></abstract><trans-abstract xml:lang="en"><p>The article is devoted to consideration of problems and tendencies of development of the interbudgetary relations in Russia. The author shows that eventually problems of development of the interbudgetary relations in Russia not only aren’t resolved, and on the contrary amplify, and that the budgetary system of Russia is more and more deformed, drifts in the direction of the budgetary USSR system.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>межбюджетные отношения</kwd><kwd>бюджетный федерализм</kwd><kwd>дефицит и профицит бюджета</kwd><kwd>бюджетное выравнивание</kwd><kwd>бюджетные трансферты</kwd><kwd>дотации</kwd><kwd>субвенции</kwd><kwd>субсидии</kwd></kwd-group><kwd-group xml:lang="en"><kwd>interbudgetary relations</kwd><kwd>budgetary federalism</kwd><kwd>deficiency and surplus of the budget</kwd><kwd>budgetary alignment</kwd><kwd>budgetary transfers</kwd><kwd>grants</kwd><kwd>subventions</kwd><kwd>subsidies</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Бюджетный федерализм: России нужна новая концепция межбюджетных отношений // Финансы. 2014. № 4.</mixed-citation><mixed-citation xml:lang="en">Budgetary federalism: Russia needs the new concept of the interbudgetary relations [Byudzhetnyi federalizm: Rossii nuzhna novaya kontseptsiya mezhbyudzhetnykh otnoshenii] // Finance [Finansy]. 2014. 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