Legal regulation of responsibility of subjects of the Russian Federation and municipal formations in the sphere of budget relations: current state and problems

The article deals with the current state and problems of legal regulation of responsibility of subjects of the Russian Federation and municipalities in the field of budgetary relations. The author makes a conclusion about the attribution of coercive measures for violations in the sphere of interbudgetary relations to the measures of responsibility; the necessity of construction of responsibility in the sphere of interbudgetary relations.