Abstract
The article systematizes the problem of regulating the income and expenditure of regional budgets, clarifies its forms and methods, comprehends budgetary relations in the regions from the standpoint of choosing the criterion of expediency, balance and consolidation of the tasks to be solved on the basis of agreements on interaction between the Ministry of Finance of the Russian Federation and the regions. This aspect examines issues related to the current and long-term balance of budgets in terms of income and expenditure. At the same time, it is noted that the budgetary process at the regional level embodies not only the unity of the emerging revenues and expenditures of the budgets, but also the prescription of the target settings, which is required to be implemented in a particular year in their implementation.
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