This article examines the challenges and prospects for developing interbudgetary relations at the municipal level in Russia. The author examines the causes of chronic municipal budget deficits and emphasizes the importance of creating institutional conditions and regulatory mechanisms that foster the financial autonomy of territories. It is emphasized that the traditional redistribution of interbudgetary transfers insufficiently stimulates local government self-development, and a shift toward active support for investment initiatives is proposed. The author substantiates the need for a fundamental overhaul of fiscal policy, proposing the introduction of differentiated standards for value-added tax (VAT) deductions for different regions. This measure is intended to increase the economic potential of regions, reduce dependence on the federal budget, and ensure a more equitable distribution of financial resources
interbudgetary relations, municipalities, stimulating growth in tax potential, fiscal policy, sustainable development, tax distribution, territorial development
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