Problems of differentiation of revenues between budgets of the budgetary system of the Russian Federation

The current research project focuses on the processes of distribution of financial resources at various levels of the budget system of the Russian Federation. The methods and approaches used in the division of financial resources between the federal, regional and municipal budgets are analyzed. Much attention is paid to the difficulties that have arisen in the process of revenue management and the imbalance in the budget system arising due to the uneven division of revenue potential between different levels of government. The important issue of independence of subjects in the financial sphere and the extent of their economic dependence on the federal government is touched upon. A thorough analysis of the existing procedure for the delimitation of financial resources between the levels of the budget system of Russia, correlated with the identified problems and proposals for improving this process, will contribute to a more thorough understanding and improvement of the system of taxation and fees. Special attention is paid to the problems of the role of the state in financing key areas of the economy, the importance of ensuring financial stability at all levels of government, insufficiency of financial resources at the level of local budgets, excessive dependence on interbudget transfers, and a decrease in the efficiency of municipal and state programs. In general, this study demonstrates an analysis of the current state of revenue sharing between levels of the budget system, illustrating examples of specific use of recommendations in practice and the importance of sustainable economic growth.