Current Trends in the Legal Regulation of Budgetary Activities in Territories with Special Legal Status

The paper analyses the distinctive legal status of territories with special legal status through the lens of the budgetary activities of the State and of such territories as autonomous public-law entities or territorially distinct entities. The authors substantiate conclusions concerning current trends in financial-law regulation of the budgetary activities of territories with special legal status in the context of meeting the socio-economic and political development needs of the Russian State. Particular attention is given to the active development of intergovernmental fiscal relations involving territories with special legal status and to their complex, interdependent nature where socially significant expenditure must be financed jointly from budgets at different levels. The paper also considers the transformation of the system of budget expenditures in connection with the financing of measures for the State's and territories' socio-economic development, as well as the financial and legal support of research-intensive, defense-related, environmental, and other nationally significant expenditures at the level of territories with special legal status.