Аннотация
The importance and relevance of the issue of the effective participation of state authorities in the interbudgetary process, the improvement of the mechanism of interbudgetary relations under the influence of the trend of transformation of state power both vertically and horizontally. The pragmatic side is that the issues of improving the methods of managing budgets and, accordingly, finances are among the most important elements of managing a country, a region, since the problems of the interbudgetary process are so great that it is still impossible to talk about the completion of the formation of an integral system for managing budget flows. In practice, there is insufficient validity of budget indicators, in connection with which recent years have become a period of exacerbation of interbudgetary relations, manifested in increased subjectivism, incomplete and untimely execution of budgets at different levels. One of the reasons for this situation is the sharp disproportions between spending commitments concentrated at the republican and local levels, on the one hand, and available revenue sources, on the other. The purpose of the study is territorial budgets, especially local ones, poorly provided with their own revenue sources, adequate to their spending obligations. This problem is seen as especially acute in the context of the ongoing crisis in the public sector, when there is a decrease in budget revenues, an increase in their debt burden and dependence on higher financial assistance, and a number of other negative consequences. The role of interbudgetary relations in these conditions is especially high. Therefore, the assessment and classification of factors influencing the regulation of interbudgetary relations will allow for the improvement of interbudgetary regulation and its tools.