name
Penyugalova Aleksandra Vasilyevna
Scholastic degree
•
Academic rank
professor
Honorary rank
—
Organization, job position
• Kuban State University
кафедра экономического анализа, статистики и финансов
Зав.кафедрой, профессор
Research interests
государственные и муниципальные финансы
Web site url
—
Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 1
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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HORIZONTAL AND VERTICAL BUDGET ALIGNMENT AS A MECHANISM TO BALANCE LOCAL BUDGETS
DescriptionThe article analyzes the main mechanisms to balance local budgets. The authors identified budgetary management tools that enable to provide horizontal and vertical fiscal balance. In addition to Russian experience, international experience of budget transfers between the levels of budget system is considered