The Legal Regulation of the Use of Standards of Deductions of Incomes from the Budget of a Constituent Entity of the Russian Federation to the Local Budget as a Method of Regulation of Inter-Budget Relations

local budgets is used as one of the methods for regulating interbudgetary relations, but is not used actively enough by the regions. To expand the practice of using this method, one should take into account options for establishing such standards, which are enshrined in the Budget Code of the Russian Federation, and the capabilities of government authorities of the constituent entities of the Russian Federation to legally regulate the transfer of such revenues to local budgets. Methodology: general scientific methods (analysis, synthesis, description), as well as specific scientific methods (comparative legal and formal legal). Conclusions. It is necessary to expand the legal regulation and practice of using the constituent entities of the Russian Federation to transfer part of the revenues of regional budgets to lower budgets in order to increase the budgetary independence of municipalities. In this case, one should take into account the specifics of establishing deduction standards, as well as the positive aspects and risks of their use. Scientific and practical significance. The article analyzes the main options for establishing standards for deductions of regional budget revenues to local budgets, enshrined in budget legislation, as well as their differences from interbudgetary transfers as a method of regulating interbudgetary relations.