The article presents the characteristic of the Russian model of fiscal federalism, structurally represented by expenditure commitments, tax authorities and financial assistance. The operating effect of the Russian budget model, based on the principles of cooperation with the prevailing elements of centralized management is evaluated. It is noted that the budgets of the subjects of the Russian Federation have wide range of expenditure commitments, but they do not have sufficient financial sources to cover this liability, and the financial assistance mechanism does not even the situation. Defining the type of the Russian model of fiscal federalism as competitive or cooperative will enable the new reforming of inter-budget relations (which is objectively bound to happen) to be adequate and noncontroversial to the principles and characteristics of mature fiscal model, to bring positive results
Keywords
fiscal federalism, inter-budget relations, cooperation, competition, expenditure commitments, tax authorities, financial assistance