Evaluation of the budgetary development of the regions of the Baikal macroregion

The article is devoted to the study of spatial development of the regions of the Baikal macroregion in terms of budget financing and the adoption of a new spatial development strategy of the Russian Federation until 2025, according to which the allocation of the Baikal macroregion did not occur. The authors assessed the consequences of adopting this strategy for the economic development of entities in terms of the existing inter-budgetary imbalances. The article presents a comparative analysis of revenues to the consolidated budgets of macroregion entities, in terms of income tax and all revenues. Budget revenues per capita and the level of budgetary provision of the regions are calculated. As a result of the study, the problems of budget development of the Irkutsk region, Zabaykalsky Krai, the Republic of Buryatia were identified and directions for reducing inter-regional disparities were outlined, which will improve the system of inter-budget relations in these regions.