INTERGOVERNMENTAL TRANSFERS AS A TOOL FOR FINANCIAL SUPPORT FOR NATIONAL PROJECTS
Objective: develop recommendations on improving the efficiency of financial support for national projects. Methodology: To estimate the structure of sources of funding, a data grouping method is applied and ranking national projects. Two forms of budget financing of national projects were identified: centralized (direct financing of activities and budgets) and decentralized (provision of intergovernmental transfers to other budgets). Results: The system of budget financing of national projects is highly centralized: the ratio of federal and regional budget funds in the sources of budget financing is 73.1% by 29.2%; Intergovernmental transfers account for about 17% of the total amount of budget financing, including 16.7% - inter-budget transfers from the federal budget budgets to the subjects of the Russian Federation for the implementation of 5 major national projects. Decentralized financing of national projects is a two-level system of redistribution of intergovernmental transfers: between federal and regional budgets (first level); between regional and local budgets (second level). Scientific novelty: ranked national propulsion projects in the amount of financing with the assessment of project priorities; the ratio of centralized and decentralized financial flows, the ratio of federal and regional budgetary resources in budget financing of national projects is estimated; The conclusions and suggestions regarding the decentralization of project activities for a more effective solution to the local objectives of the territory of territories are formulated. Practical significance: the conclusions and suggestions presented in the article can be used by authorities in developing effective decisions in the implementation of national and regional projects.