Goals and forms of granting budgetary resources to the regions from the federal center on a gratuitous basis

The article is devoted to the study of the theory, methodology and practice of providing the regions with resources from the federal budget on a gratuitous basis from the point of view of the development of their budgetary potential. The article identifies four methodological approaches (delegation, smoothing, point management and incentives) to the goal of providing interbudgetary transfers, their features, practical implementation, problems and effects from their use in Russia. The key indicators of the dynamics of the provision of interbudgetary transfers to Russian regions are investigated, the results of interregional budgetary equalization are shown. A matrix has been developed for the typology of interbudgetary transfers according to the key criteria for their provision and scenarios for the development of budgetary potential. It is concluded that in terms of economic development of territories, stimulation of the growth of budgetary potential is considered as a priority approach. A number of measures are proposed to improve the efficiency of the provision of budgetary resources on a gratuitous basis.