Improving approaches to the distribution of interbudgetary transfers for financial support of road activities
( Pp. 70-80)

The purpose of the research. The article proposes directions for improving approaches to the distribution of interbudgetary transfers in order to increase the efficiency of financial support for road activities. The current methodological approaches to the provision of transfers for the development of road infrastructure in the framework of various state programs and federal projects are analyzed. The aim of the study is to establish and identify the shortcomings of the current mechanism for the provision of interbudgetary transfers and develop proposals for overcoming them. Results. The current system of distribution of interbudgetary transfers for financial support of road activities is not effective enough, since it does not create sufficient incentives for the penetration of modern technological solutions into road construction and reducing the cost of operating costs. At the same time, the analysis of foreign experience in the distribution of interbudgetary subsidies for the purpose of the functioning and development of road activities showed the effectiveness of applying the principle of block transfers. In particular, Australia, Canada and the USA have this experience. An analysis of the current system of financing the road sector showed that support for the development of the road sector is now carried out simultaneously within the framework of several state programs, which complicates the management system and reduces the efficiency of the funds used for the industry as a whole. Due to the duplication of budget transfers, the principle is violated: «1 subsidy - 1 state program». As a result, it is advisable to conduct a comprehensive audit of the portfolio of interbudgetary transfers for the purpose of co-financing the development of road activities, eliminate the facts of duplication of subsidies and bring the current mechanism for attracting interbudgetary transfers in accordance with the rule: «1 state program - 1 interbudgetary subsidy.» After these organizational procedures, at the level of the relevant executive authorities, it is necessary to test the methodology for applying the new co-financing mechanism as part of the financial support of road activities, taking into account the proposed criteria: «The effectiveness of interbudgetary transfers», «The volume of ineffective interbudgetary transfers», «The rate of distribution of interbudgetary transfers».

Rykova I.N., Alaev A.A., (2020), IMPROVING APPROACHES TO THE DISTRIBUTION OF INTERBUDGETARY TRANSFERS FOR FINANCIAL SUPPORT OF ROAD ACTIVITIES. Economic Problems and Legal Practice, 6 => 70-80.

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road, interbudgetary transfers, criteria.