Some of the realization SUPT (Superintendent) of the proto-budget system in reformation of the Russian Federation

The modern stage of the development of inter-budgetary relations in Russia shows that subsidies from the federal budget receive the absolute majority of the budgets of Russian entities. According to Rosstat, seventy-two regions out of eighty-five receive the subsidy, while in 2019 the subsidy contributions will be increased for 49 subjects of the Russian Federation. In these conditions, the implementation of the powers of the subjects of the Russian Federation to independently ensure the balance of budgets becomes difficult to do. The article, based on an analysis of the legal norms of the Russian Constitution, the Budget, other federal laws and regulations, scientific polemics, jurisprudence, legislative activity, highlights and considers certain aspects relationship between the federal executive branch, the executive branch and local governments in the area of budgetary relations. Keywords–the budget system, the principles of the budget system, the principle of unity of the budget system, the principle of budget autonomy, budgetary powers