PROBLEMS OF BALANCING REGIONAL BUDGETS
This work is devoted to the study of various approaches to the interpretation of the category «own revenues» of the territorial budget. The study focuses on budgets with a high proportion of endowment. An overview of the definitions of «own revenues of the budget» is given from the position of the scientific community, state employees of financial authorities, the legal system. The main features of this category are identified in relation to territorial budgets, which have a significant share of subsidies in the formation of the revenue part. The assessment of processes of balance of regional budgets in their interrelation with high subsidy is carried out.