One of the central tasks of the state is to ensure equal living conditions throughout the country. In this case, not only economic, but also social and political aspects must be taken into account. Solving these problems in Russian conditions has its own characteristics. Despite the constantly improving mechanism of financial relations, including assistance to the regions, the severity of the contradictions between the center and the subjects of the Federation, as well as between the latter and local governments, in matters of interbudgetary relations does not decrease. One of the basic principles of fiscal federalism has not yet been fully implemented - the formation of budgets sufficient for the effective implementation of spending powers assigned to different levels.