Savina O.N.the candidate of economic sciences, the senior instructor of the department of taxes and taxation of Financial Academy with the Government RF ;
The role of the mechanism of inter-budget regulation is basic in the realization of purposes and tasks of budgetary policy, including at the regional level. Нowever, the result of its action has a direct effect on social and economic situation in the society. The purpose of the investigation conducted in the article is caused by the need for the theoretical substantiation of the content of the mechanism of the inter-budget regulation, which ensures the redistribution of financial resources under the conditions of the differentiation of authorities at the regional and the local levels of the budgetary system. For this mechanism of inter-budget regulation it is investigated from the positions of its subject- objective characteristic, realizable functions, of methods used and tools, the employees of the realization of tactical and strategic purposes and tasks of inter-budget regulation, and appearing by the necessary by condition for developing the directions of the improvement of inter-budget regulation in the region.
Keywords: inter-budget interactions, inter-budget regulation, the mechanism of inter-budget regulation, methods and the tools of inter-budget regulation
