Abstract:

 Interbudgetary regulation in the context of the centralized budgetary system of the Russian Federation is  gaining more and more special significance. The uneven distribution of the taxable base, a sharp difference in the socio-economic development of regions, natural and climatic and other conditions of the territories make it necessary to equalize the level of budget provision in the regions. As the practice of organizing interbudgetary relations shows, the share of interbudgetary transfers in the total volume of revenues, both budgets of the constituent entities of the Russian Federation, and local budgets is constantly increasing. In some regions, it reaches about 60%, which indicates a decrease in financial autonomy, and an increase in the dependence of municipalities on the region and on the federal center. This proves the necessity and significance of a comprehensive study and improvement of interbudgetary regulation in the subjects of the Russian Federation. The main objective of the study is to develop measures to improve interbudgetary regulation at the regional level. The received results: the system of the criteria underlying interbudgetary regulation has been added; an analysis of the main budget indicators of the Tambov region has been carried out. The estimation of the level of budgetary security of the Tambov region on the basis of the analysis of the development of fiscal relations, the calculation of the Hunter coefficient and other coefficients, as well as the main directions for increasing the efficiency of the formation of the revenue side of the regional budget are given. SWOT-analysis of inter-budgetary relations at the regional level was carried out and a program of actions, regulation of inter-budgetary relations was developed depending on various situations. Field of use: data and directions of budgetary regulation summarized and as a result of research developed can be replicated to other regions of Russia. Practical significance: the results obtained during the research significantly supplement and develop the notion of interbudgetary regulation, the proposed model of budgetary regulation at the regional level can be used by the representative and executive authorities of the subjects of the Russian Federation and local self-government when making decisions on issues of interbudgetary regulation.