The modern stage of the development of inter-budgetary relations in Russia shows that subsidies from the federal budget receive the absolute majority of the budgets of Russian entities. According to Rosstat, seventy-two regions out of eighty-five receive the subsidy, while in 2019 the subsidy contributions will be increased for 49 subjects of the Russian Federation. In these conditions, the implementation of the powers of the subjects of the Russian Federation to independently ensure the balance of budgets becomes difficult to do. The article, based on an analysis of the legal norms of the Russian Constitution, the Budget, other federal laws and regulations, scientific polemics, jurisprudence, legislative activity, highlights and considers certain aspects relationship between the federal executive branch, the executive branch and local governments in the area of budgetary relations. Keywords-the budget system, the principles of the budget system, the principle of unity of the budget system, the principle of budget autonomy, budgetary powers I.INTRODUCTION V. in accordance with Art. 5 The Russian Constitution is based on the principle of state integrity and the distinction between the state authorities of the Russian Federation and its state authorities. Subjects. The items of reference in the area of the budget are formulated in Art. 71 of the Russian Constitution, which says that the Russian Federation is administered by the federal budget, federal taxes and fees, federal funds for regional development. Article 72 of the Russian Constitution states that the establishment of general principles of taxation and fees in the Russian Federation is jointly administered by the Russian Federation and its subjects. Article 132 of the Russian Constitution enshrines the right of local governments to independently form, approve and implement the local budget.
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