Abstract
The paper deals with the issues related to establishment of intergovernmental fiscal relations in Constituent Entities of the Russian Federation. Particular consideration is given to theoretical issues referred to: fi nance centralization criteria; principles of authority and resource allocation according to territorial levels; effi ciency of budget adjustment policy and individual approach to territories. The author has made close analysis of intergovernmental fiscal relations in municipal entities of the Perm region; as a result, principal issues related to development of the given entities have been set forth. The ways to enhance intra-regional and inter-budget relations in the Russian Federation have been suggested.
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