Subject. This article explores the indicators, trends and factors of the process of decentralization of budget systems of different countries. Objectives. The article aims to define patterns in the development of inter-budgetary relations in the Organization for Economic Co-operation and Development (OECD) countries and Russia. Methods. For the study, I used the methods of analysis and synthesis, comparison, and correlation. Results. The article describes the reasons and causes affecting the decentralization of the budget systems of countries and formulates provisions for the development of budget relations decentralization in the world. Conclusions. The decentralization of sub-national budget revenues in the OECD countries declined between 2009 and 2018. Improving the decentralization of the Russian Federation's budget system in the foreseeable future is hardly possible for the reasons described in the article. The results of the study can be used in the development of budgetary policies of countries in the field of inter-budgetary relations.
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