New technologies in the implementation of interbudgetary relations

The formation of the digital economy and the structure of the new points of economic growth takes place in Russia in the face of many challenges internal and external. Among questions of the budgetary perspective the special relevance is taken shape and methods of realization of the principles of the budgetary federalism in the sphere of the interbudgetary relations. The purposes of work consist in search of new technologies of development of interbudgetary relations in the context of the formation of the digital economy. Based on the analysis of the observed new trends in the dynamic indicators of intergovernmental transfers as one of the main tools for implementation of fiscal federalism, and the dynamics of the gross regional product, it is determined that the close linear relationship between them is missing. Analytical and theoretical results of the study showed that the existing system of interbudgetary relations does not promote objective economic conditions for independence of territorial budgets for execution of revenue and expenditure powers. The obtained results can be used to develop new technological bases of system of interbudgetary relations in the formation of the digital economy. For the effective development of interbudgetary relations in modern conditions it is expedient at the national level to develop and begin implementation of the project for implementation in daily practice of intergovernmental relations blockchain technology. Despite the fact that the blockchain technology is in an early stage of its development, however, it carries great potential for global change principles of functioning of many spheres of life. This, potentially, could become one of the leading projects of strategic national socio-economic development.