Subsidy as a form of financial assistance in the aspect of investment attractiveness of the subjects of the Russian Federation and municipal corporations

The relevance of the chosen topic is determined by the growing demands of the state in modern conditions for increasing the investment attractiveness of the subjects of the Russian Federation and municipal corporations. In this regard, a greater theoretical and practical interest is the consideration and analysis of financial legislation, in the norms of which the position of the state regarding the investment attractiveness of the regions is perceived. This problem acquires special importance in the aspect of budget and legal regulation of relations arising between public entities and small and medium-sized businesses. The special importance of financial and legal regulation in general and of budget and legal regulation in particular lies in the fact that it is in the field of financial law and, as a rule, its sub-sector of budget law, that most of the tasks that the state sets itself are solved. Conflicts of application of budget-legal norms in the sphere of subsidizing business entities and budgetary institutions and norms of antimonopoly legislation in the field of competition protection are revealed. Both normative-legal and judicial acts, as well as scientific views on the factors of investment attractiveness in regions and municipal corporations, as well as issues of financial support in them, are analyzed. Conclusions are made on the need to improve federal legislation in the sphere of providing funds from the budgets of the state and municipal entities to business entities.