The Principle of Performance in Inter-Budgetary Subsidy Provision Legal Relationships
Purpose. The article discusses the importance of the princ iple of ef fectiveness in relations for the provision of intergovernmental subsidies. Judicial practice shows that there is no detailed legal regulation of the composition of this principle, which leads to failure to achieve the result of using subsidies. Methodology: dialectical method of scientific knowledge. The research used such general scientific methods as analysis, synthesis, system and structural-functional. Conclusions. The author comes to the conclusion that the composition of the principle of effectiveness should be fixed in the Budget code of Russian Federation, which includes performance indicators, deadlines for achieving the purpose and exceptional circumstances. Scientific and practical significance. Based on the analysis of judicial practice, the composition of the principle of effectiveness is proposed, which will contribute to achieving the purpose of provision of intergovernmental subsidies.