TO THE ISSUE OF THEORETICAL BASES OF INTERBUDGET RELATIONS OF A TERRITORY

Abstract

The existing theoretical approaches to interbudget relations do not take them out of the frames of finance relations. It lets to formulate proposals to improve distribution of expenditure and profit authorities between different power levels. Though when interbudget relations are considered as derivative of existing amount of budget recourses, purposes of economical development and political model of a territory are not taken into account. The conceptual bases of the theory of interbudget relations of a territory prove the author’s hypothesis about possibility of municipalities’ self-development and about the role of interbudget relations in this process.