The evolutionary approach to the interbudgetary relations'' Development and features of their reforming at the present stage

The article is devoted to the evolution of the system of intergovernmental fiscal relations in the Russian Federation, which is in the process of reforming. The work outlines the basic stages of origin, establishment and development of inter-budgetary relations in the Russian Federation. Their general characteristics are also given. Basically, the steps are formed in accordance with the accepted and implemented provisions of the Concept of inter-budgetary relations' reforming. The critical analysis of compliance of Concepts' results to the purposes, tasks and actions is carried out. The individual results of the analysis, quantitatively demonstrating the progress of the reform of intergovernmental fiscal relations are summarized in the table. It reflects the share dynamics of intergovernmental transfers in the total federal budget expenditures for the period of 1993-2014. The paper revealeds some inconsistencies of goals in the regulations of their actual results. The key problems hindering the effective further development of inter-budgetary relations are identified. It substantiates the necessity of further reform of intergovernmental fiscal relations as a key parameter of the organization of the budget process in a federal state.