Subject. Theoretical aspects of spatial development and mechanisms of its financial provision. Objectives. To develop approaches for improving the system of financial provision for spatial development in the Russian Federation, aimed at reducing inter-regional disparities, enhancing the financial stability of regions, and stimulating their socioeconomic growth. Methods. The following general scientific methods were used: analysis, synthesis, induction, analogy, comparison, and generalization. Results. The theoretical aspects of the state’s spatial development were examined. An analysis of the evolution of theoretical provisions on spatial development in Russia was conducted. The mechanisms of its financial provision were summarized. Conclusions and Relevance. In 2024, Russia approved a new Spatial Development Strategy, and in 2025, the plan for its implementation was adopted. Based on this document, budgets of public legal entities should be formed. The article pays considerable attention to inter-budgetary transfers. The share of grants aimed at equalizing budgetary provision is decreasing compared to subsidies from the federal budget. The level of state debt of Russian regions in the form of budgetary loans has increased significantly; these loans have replaced commercial borrowings. Initiative budgeting was considered as one of the potentially important directions for spatial development in Russia. Proposals regarding the prospects of the Spatial Development Strategy and instruments for its financing were formulated. The budget policy of the Russian Federation regarding the financial provision of spatial development.
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