Importance Under modern conditions, inter-budget transfers are very important in setting budgets of settlements, and assessment of their efficient distribution becomes especially significant given the budget deficit at all levels of government. Objectives The article aims to provide a methodology enabling to analyze the efficiency of implementing the basic functions of inter-budget control in the municipal district. Methods The work rests on general scientific principles of system-structural and structural-functional analysis. When reviewing the specifics of inter-budget relations at the municipal level, I used comparative benchmarking and dialectical methods, which, if applied in combination, enable to identify common and specific features of transfers' distribution from the perspective of their efficiency assessment. Results I offer a technique that allows analyzing the efficiency of implementing the basic functions of budget control in the municipal district. The analysis of efficiency focuses on the implementation of basic functions of inter-budget regulation, and identifies types of transfers that are used to implement the functions. I offer specific indicators to assess the effectiveness of equalizing, stimulating and supporting transfers to settlements. Conclusions If applied, the proposed method enables to identify strengths and weaknesses of the control system of intergovernmental fiscal relations and create reasonable proposals for developing the mechanisms of transfers' distribution among the budgets of settlements to enhance budget relations at the inter-municipal level. This will improve the efficiency of budget funds usage in the municipal district.
Keywords: inter-budget relations, grants, subsidies, municipal district, settlement
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