Features of the system of inter-budgetary relations in the Russian Federation

The article examines and analyzes the theoretical and applied aspects of the development of inter-budgetary relations in Russia, the problems of the distribution of power through inter-budgetary relations. Based on the identified trends, the main types of inter-budgetary transfers and their place in the system of inter-budgetary relations are identified. Special attention is paid to the structure and dynamics of inter-budget transfers to the budgets of the constituent entities of the Russian Federation according to the main directions of budget, tax and customs tariff policy for 2022 and for the planning period of 2023 and 2024 (approved by the Ministry of Finance of the Russian Federation). As a result of the study, the impact of each type of inter-budgetary transfer on the socio-economic development of public legal entities is determined, and thus the importance of economic alignment of the socio-economic development of regions and the role of the policy of inter-budgetary relations in this process is substantiated. In addition, the main problems and shortcomings in the system of inter-budgetary relations of the Russian Federation have been identified.