Zhernokleev A. S.

The relevance of the topic. Recently, the sphere of inter-budgetary relations has become particularly important in the process of shaping the country's economic situation. The presented paper provides an overview of scientific research on budgetary decentralization and inter-budgetary relations in the process of improving the efficiency of the economic system through the use of political, economic and administrative advantages. Special attention is paid to the analysis of existing opportunities for decentralizing inter-budgetary relations and their impact on the economic development of the country. The theoretical concepts of inter-budgetary relations are investigated in order to eliminate economic inequality in the context of the regional structure of the country. Goal. An empirical study of the existing possibilities of fiscal decentralization in the process of improving the efficiency of the country's economy. Methodology. The research was based on methods of analysis and comparison, as well as graphical and logical methods. The information and analytical base of the study was made up of regulatory documents, materials from periodicals devoted to the study of the existing advantages of budgetary decentralization in economic management, and other sources. Results and conclusions. The theoretical concepts of inter-budgetary relations are investigated and systematized, the existing advantages and limitations of their formation using decentralization are analyzed. The scope of application. When developing strategic management documents at the regional and federal levels.