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@article{ Yushkov2020,
 title = {Regional Public Finance in Russia in 2012-2019},
 author = {Yushkov, Andrey},
 journal = {Russian Analytical Digest},
 number = {262},
 pages = {17-22},
 year = {2020},
 issn = {1863-0421},
 doi = {https://doi.org/10.3929/ethz-b-000458207},
 urn = {https://nbn-resolving.org/urn:nbn:de:0168-ssoar-87975-8},
 abstract = {Regional public finance in Russia has undergone some important transformations since 2012. Although the structure of revenues remained relatively stable between 2012 and 2019, the structure of expenditures changed, due in part to new unfunded mandates in education and healthcare, as well as to the increased use of extrabudgetary funds. Moreover, the federal government revised its transfer policy to make it less generous, forcing several regions to significantly increase their public debt or reduce social spending. The transparency of the intergovernmental fiscal system also declined during this period as budget credits and politically motivated federal transfers (including new forms of discretionary unconditional grants and "other transfers") became widespread.},
}