Analysis of types of inter-budget transfers with respect to solution of regional problems of budget formation

The article analyses the existing (fixed by legislation) types of transfers and their structure with consideration of changes in the Budget Code of Ukraine, in particular, analysis of expenditures, which are taken into account when determining the volume of inter-budget transfers. It provides regional distribution of additional grants for levelling financial provision of local budgets. It analyses subventions directed at ensuring social protection of population. It considers execution of volumes of subventions from the State Budget to local budgets for construction, re-construction and maintenance of public utility roads. It justifies that the policy of providing social transfers is not perfect. On the basis of the conducted analysis it marks out main shortcomings of inter-budget relations that appear due to low efficiency and permanent increase of transfers. Elimination of the specified shortcomings would facilitate improvement of the transfer mechanism.