Intergovernmental fiscal relations in the Russian Federation, intra-regional aspect

The article describes the basic elements of the intergovernmental fiscal relations system in Russian Federation, and focuses on intra-regional system of such relations. It reviews instruments regulating intergovernmental fiscal relations in the region. Moreover, it focuses one qua-lisation grants. The article highlights the main points of the methodology distribution of equalisation grants in Tomsk region and considers estimation of these grants in each municipality. It shows fiscal capacity differentiation of the municipalities in accordance with the methodology. Based on the example, it demonstrates other picture of income per capita. In conclusion, the article declares there is the necessity of modernization of intergovernmental fiscal relations and the introduction of new tools, designed to stimulate economic development of municipalities.