Problem aspects and directions of improvement of interbudgetary relations in the Russian Federation

This article will analyze the various proposals of experts to choose the most rational element of intergovernmental fiscal relations, the improvement of which will ensure the balance of regional budgets. The analysis will identify problems that hamper the use of this or that direction to improve intergovernmental relations. As a result of the analysis, it was revealed that the development and improvement of intergovernmental relations is currently in the improvement of the third element of interbudgetary relations, namely, interbudgetary redistribution of funds.