The relevance of this topic is determined by the leading role of regional budget revenues in the implementation of programs of socio-economic development of territories and ensuring the quality of life of the living population. The article considers the sources and defines the peculiarities of formation of the revenue part of regional budgets, which affects the level of provision of expenditure commitments with own finances. On the example of the republican budget of the Republic of Dagestan, the tendencies of revenues receipt are considered, their structure is determined. The analysis revealed that the insufficient volume of own revenues of budgets is determined by the low efficiency of instruments of their formation, incompleteness of incoming tax and non-tax revenues, as well as the lack of an adequate legal framework. The prospects for the development of this area of research are associated with an effective budget policy, improvement of tools and legislative support for its implementation.