Topical issues of formation of tax revenues of territorial budgets

The article presents the results of the analysis of the formation of tax revenues of territorial budgets based on the current budget and tax legislation of the Russian Federation. Additional tax powers, in the form of deductions from federal taxes, are the basis of regional tax autonomy. In the formation of territorial budgets due to the tax component, there was a clear bias towards federal taxes. This situation deprives territorial budgets of efficiency.