FEATURES OF SUB-FEDERAL BUDGET REVENUE IN THE RUSSIAN FEDERATION

The article assesses the structure of revenues of regional budgets of the Russian Federation for the period 2012–2020, calculates the characteristics of heterogeneity of budget indicators before and after the allocation of funds from the federal budget. The relationship between transfers from federal budget and tax and non-tax revenues is analyzed, the marginal effect of increasing taxes received by the budgets of Russian regions is estimated using regression analysis methods. To assess how well the current system of inter-budgetary fiscal relations copes with its functions, in particular with equalizing the differentiation of budget provision of the subjects of the Russian Federation and stimulating regions to strengthen their own revenue base, the methods of ranking the subjects of the Federation, as well as regression analysis tools were used.