BUDGETARY-TAX RELATIONS AS THE FACTOR OF REGIONAL DIFFERENTIATION REDUCTION
The article provides an analysis of the state of budgetary-tax relations in the Russian Federation about the definition of their influence efficiency on regional differentiation reduction. The grouping of Russian legal base of budgetary-tax regulation is spent basing on the influence on regional distinctions reduction degree. There are groups of considerable, moderate and insignificant influence defined. The model of budgetary-tax smoothing of a social and economic inequality of regions in Russia is allocated, schematically represented and proved. The interrelation between three levels of budgets and funds tax and non-tax incomes distribution and a technique of redistribution of interbudgetary transfers is revealed. Results of research confirm the put forward thesis about imperfection of the governmental technique of interbudgetary redistribution of incomes rationing in view of its insufficient efficiency in smoothing of spatial region polarization. As the primary goal demanding the decision is considered the low stimulating effect of budgetary-tax relations for development of own regional income sources.