СОВРЕМЕННОЕ СОСТОЯНИЕ БЮДЖЕТНОГО ФЕДЕРАЛИЗМА В РОССИИ

One of the important functions of the state is the alignment or redistribution of financial resources between certain segments of the population and the territories of the country to form relatively equal living conditions and functioning of regions within the same state. One of the tools for implementing this model at the state level is fiscal federalism. Fiscal federalism is an independent formation of budgets of individual levels of government, the relationship between these budgets based on clearly formulated norms. The paper considers the problems associated with the choice of optimal directions for improving the interbudgetary redistribution of financial resources within the framework of ensuring budgetary federalism to increase the efficiency of the budgets of the constituent entities of the Russian Federation.