Annotation

The article examines the role of interbudgetary transfers in ensuring social stability and the integration of newly admitted federal subjects of the Russian Federation. The relevance of the study arises from the need for financial equalization and fulfillment of social obligations during a special transitional period. It focuses on analyzing the special budgetary-legal regime established by Decree of the Government of the Russian Federation No. 2377 of December 22, 2022, “On the Specifics of Compiling, Considering, and Approving the Draft Budgets of the Donetsk People's Republic, Luhansk People's Republic, Zaporozhie Region, Kherson Region, Draft Budgets of Territorial State Extra-Budgetary Funds and Local Budgets, as well as the Execution of Said Budgets and Formation of Budgetary Reporting for 2023–2026.” The paper addresses key uses of interbudgetary transfers: financing social obligations, supporting infrastructure projects, and adapting legal regulation to the needs of these new subjects. Special attention is given to prospects for developing intergovernmental fiscal relations. It argues that interbudgetary transfers serve as a key factor in social stability and the successful integration of new territories into the economic and legal space of the Russian Federation