SEPARATION OF POWERS IN THE RUSSIAN SYSTEM OF FISCAL FEDERALISM

The aim of the research is to identify the main trends in separation of powers of the Russian Federation and subjects of the Russian Federation in the context of the new federal law, and to classify the powers of subjects of the Russian Federation in the joint jurisdiction exercised at the expense of their own funds. The topic is urgent due to the fact that the nature of the distribution of powers determines the way resources are allocated and the efficiency of the public sector in the implementation of public administration functions. It has been established that the powers of the subjects of the Russian Federation are relatively constant. The revision of the composition of powers by Federal Law No. 414 from 2023 was evolutionary in nature: the changes essentially affected less than half of the total number of new powers, and they mainly affected those in the sections "National Economy" and "Environmental protection". However, the administrative and social powers have mostly not changed their content. At the same time, based on the composition of the indicators by which the activities of executive authorities are evaluated, it is determined that the priorities for the subjects of the Russian Federation are the powers in the social sphere, rather than in the field of economics, concerning the tasks of effective organization of housing, communal services and ecology. Evidence of excessive federal regulation and regional obligations not provided with financial resources have been identified: for part of the powers sectoral federal laws provide additional ones not directly mentioned in Law No. 414, and for certain powers, including education and healthcare, the federal legislator has the right to influence the expenditure obligations of the subjects. Thus, the article claims that a better understanding of the current model of separation of powers is possible when all the powers of the subjects of the Russian Federation are attributed to the sphere of joint jurisdiction. This makes it possible to classify the powers of the subjects of the Russian Federation into powers with established expenditure obligations at the federal level, and powers for which the subjects establish expenditure obligations independently. The proposed classification demonstrates that the current changes – an increase in the number of powers and its details – cannot be considered an effective way to distinguish them, since this requires compliance with the principle of establishing, financially securing and fulfilling an expenditure obligation by only one level of the budgetary system.