INTERBUDGETARY RELATIONS AT MUNICIPAL LEVEL
In this article the contents and essence of the interbudgetary relations, their principles, functions are revealed, their role in the course of functioning of the budgetary system of the Russian Federation is defined. In article intrinsic characteristics of the concept «interbudgetary transfers» also are shown, the maintenance of their main types is described, and also appointment of the funds created for the budgetary alignment of various types of municipalities with low level of the budgetary security is revealed. This article can be useful to students of economic specialties of internal and correspondence forms of education, and also as an additional theoretical material to the research associates who are interested in a perspective of the interbudgetary relations, carried out at municipal level.