The relevance of identifying the main trends in the system of powers legally assigned to the subjects of the Russian Federation is due to the lack of relevant work for more than twenty years of its existence. The purpose of the study is to establish the main trends in the evolution of the content and functional areas of the powers of the subjects of the Russian Federation within the joint jurisdiction of the Russian Federation and the subjects of the Russian Federation in accordance with the federal legislation. The object of the study is the mechanism of distribution of powers in the budgetary system of the Russian Federation. The hypothesis of the study was that during the long period of the formation of the mechanism of the distribution of powers, the goal of their clear differentiation was not achieved, independence of the state authorities remained low, and a new federal law regulating this area did not make cardinal changes. According to the results obtained, federal legislation allows for the actual expansion of the closed list of powers of the subjects of the Russian Federation on within the joint jurisdiction. Taking into account the possibility of delegating federal state powers and the absence of a closed list of powers of the Russian Federation, this causes the absence of a clear distribution of authority between the Russian Federation and the subjects of the Russian Federation. The tendency to expand the areas assigned to the
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