federalizmФедерализмFederalism2073-1051Plekhanov Russian University of Economics10.21686/2073-1051-2026-3-95-108federalizm-967Research ArticleАНАЛИТИЧЕСКИЕ ЗАПИСКИANALITICAL NOTESЛегитимность института софинансированияLegitimacy of the Co-Financing InstitutionТрофимоваЯ. В.TrofimovaYa. V.

Трофимова Ярослава Владимировнакандидат экономических наук, доцент, старший научный сотрудник Института социально-экономических исследований

пр-т. Октября, 71, г. Уфа, 450054

Trofimova Yaroslava V. Cand. Sc. (Econ.), Associate Professor, Senior Research Fellow of the Institute of Socio-Economic Research

71 Oktyabrya Ave., Ufa, 450054

tro1@mail.ruФедеральное государственное бюджетное научное  учреждение Уфимский федеральный исследовательский центр Российской академии наукРоссияUfa Federal Research Center of the Russian Academy of SciencesRussian Federation20261610202631395108Copyright © Трофимова Я.В., 20262026Трофимова Я.В.Trofimova Y.V.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://federalizm.rea.ru/jour/article/view/967

Федеральным правительством предложен механизм софинансирования, который должен способствовать как решению местных проблем, так и укреплению финансовой устойчивости бюджетов муниципалитетов. Однако остается дискуссионным вопрос о том, насколько местные органы власти и местное сообщество готовы его применять. Статья посвящена развитию института софинансирования проектов в рамках инициативного бюджетирования в регионах России и его легитимности как условия финансовой безопасности муниципалитетов. Цель исследования – обоснование необходимости правовых и общественных предпосылок для устойчивого функционирования института софинансирования. Показано, что в российских регионах сформировались исходные правовые условия для легитимности инициатив местных сообществ и закрепления института софинансирования в системе межбюджетных отношений. Выявлен рост заинтересованности региональных и особенно муниципальных органов власти в финансировании института на фоне некоторого снижения инвестиционной активности населения. Обоснована необходимость стимулирующих мер, включая дополнительный инвестиционный вычет по НДФЛ для отдельных категорий участников софинансирования. 

The federal government has proposed a co-financing mechanism intended both to help address local problems and to strengthen the financial sustainability of municipal budgets. However, whether local authorities and communities are ready to use it remains a matter of debate. The article examines the development of co-financing for participatory budgeting projects in Russia’s regions and the legitimacy of this institution as a condition of municipal financial security. The aim of the study is to substantiate the need for legal and public prerequisites for the sustainable functioning of the co-financing institution. It shows that initial legal conditions have emerged in Russian regions for the legitimacy of local community initiatives and for establishing co-financing within the system of interbudgetary relations. Interest among regional and especially municipal authorities in financing this institution has grown, while residents’ investment activity has declined somewhat. The article argues for incentives, including an additional personal income tax investment deduction for certain categories of co-financing participants. 

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The authors declare that there are no conflicts of interest present.