Ways of improvement of legal regulation of provision of interbudgetary transfers

The purpose of this study is to familiarize with the doctrinal views in the area of provision of interbudgetary transfers, the analysis of normative legal acts, identifying gaps in the legal regulation, in the formulation of proposals for improvement of the legislation regulating of this legal institution. The subject of the research is social relations in the process of provision of interbudgetary transfers. The legal norms contained in the Budget code of the Russian Federation as the primary legal act governing the budgetary and legal relations are considered. As a result, the author makes a conclusion about the imperfection of legal regulation of provision of interbudgetary transfers. In the final part of the article proposed are the measures to improve the legal regulation of provision of interbudgetary transfers, including the formation of conceptual and categorical apparatus in the public sector and legal regulation of horizontal interbudgetary transfers.