This article examines the instruments of fiscal regulation in the regions. The causes of chronic regional budget deficits are examined. A visualization of the impact of tax levers on balanced territorial development is presented. It substantiates the conclusion that initially, budgetary funds were distributed evenly between the federal center and the regions, both in revenue and expenditure. However, since 2001, a trend has emerged toward an increased role for the federal budget in terms of revenue, while the share of regional budgets has simultaneously decreased, along with an increase in obligations (unfunded mandates) whose implementation is not supported by adequate financial resources. It is argued that to increase regional incentives for self-development, a shift from the simple distribution of interbudget transfers to active support for investment initiatives is necessary. Particular attention is paid to the need for fundamental changes in the fiscal policy of the Republic of Dagestan
fiscal policy, sustainable development, tax distribution, territorial development
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