Subject. This article considers the peculiarities of regulation of inter-budgetary relations in the constituent entities of the Russian Federation in the conditions of an unstable economic situation. Objectives. The article aims to form an approach to assessing the effectiveness of the distribution of transfers from regional budgets in current conditions. Methods. For the study, we used the methods of analysis and synthesis, analogy, comparison, and grouping. Results. The article offers recommendations for the formation and improvement of the approach to assessing the effectiveness of the distribution of intergovernmental fiscal transfers between municipalities. Conclusions and Relevance. The proposed approach to assessing the effectiveness of inter-budgetary relations in the region can help comprehensively assess the effectiveness of the provision and use of inter-budget transfers to municipalities. This makes it possible, if necessary, to promptly adjust the distribution of funds between municipalities in an unstable external environment. The proposed approach to assessing the effectiveness of the distribution of intergovernmental fiscal transfers between municipalities should be used in the activities of regional authorities in the development of relevant regulatory documentation, as well as in the practice of financial interaction between regional and local authorities.
Keywords: local budgets, inter-budget transfers, inter-budget regulation, subsidies
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