Theoretical approaches to formation of income of municipal units: intergovernmental dealings and system of national accounts

This article discusses the features of the budget redistribution in Russia and a number of problems associated with it. The phase of reproduction process and the sequence of accounts of the System of National Accounts are correlated. The distribution of the added value which set up on the territory in the budget system of the Russian Federation is considered. The author's position on the issue of financial support of municipal units.