On the Legal Support of Budget Federalism (on the Example of Finance of Municipal Structures): Some Issues of the Theory and Practice

The article focuses on the provisions of fiscal federalism, the level of development of local self-government serves as an indicator of the state of which in the Russian Federation. In particular, the current trends in the formation by the Government of the Russian Federation of so-called “basic rural settlements” throughout the state are considered. It is proposed to position science as a catalyst for the implementation of constructive practical processes, both in its fundamental and applied roles. It is noted that currently municipal law has not been developed as an independent scientific legal specialty. Determining a separate place of social relations related to the activities of municipalities (financial activities, among other things) is becoming an urgent task. In addition, since the phenomenon of fiscal federalism is located on the border of such scientific specialties as “Law” and “Economics”, a certain degree of convergence is necessary between their provisions. Thus, along with the practical efforts of the Russian Government, the solution to such a primary strategic task of our state as the synchronization of territorial development (which is based on budget financing) depends on the state of modern legal fundamental science.