The purpose of the study is to generalize the problems of inter–budgetary relations in Russia and substantiate proposals for improving inter-budgetary regulation of the federal center and regions. On the basis of linear regression approximation, the dynamics of the actual parameters of inter-budgetary relations for all subjects of the Russian Federation for 2010–2020 is studied. The analysis of the dynamics of own income and gratuitous assistance showed that the correlation coefficient of these parameters is 0.718, which generally indicates a weak connection of the studied indicators. The subjects of the Russian Federation that are weakly dependent on gratuitous assistance from the federal center are mainly included in the group with a low correlation between the indices of assistance and the dynamics of their own income. Territories that are heavily dependent on the financial assistance of the federal center are mainly included in the group with a high correlation between the indices of assistance and the dynamics of their own revenues of the budgets of the subjects of the Russian Federation. Theoretically, a graphical change in the distribution of subsidies of the subjects of the Russian Federation in the case of a reduction in the vertical movement of budget resources between federal and regional budgets is proved. All highly subsidized subjects of the Russian Federation for 2010–2019 had an annual drop in the percentage of aid from the federal budget, both on average and for individual territories. The dependence of the average annual index of own income on the average annual index of gratuitous assistance of the subjects of the Russian Federation for 2011-2020 is practically absent. The most uniform ranking of the subjects of the Russian Federation according to the ratio of the indices of own income and gratuitous aid was observed in 2016.