This article highlights the importance and specific characteristics of budget transfers, which are the main criterion for inter-budgetary relations linking economic relations between budgets, widely used in the formation and management of local budget funds, which are one of the links of the public finance system, their objective necessity, functional tasks, and general economic and financial factors aimed at further reducing financial and economic consequences.

Local budget, inter-budgetary relations, budget transfer, subsidy, subvention, budget loan, donor territory.

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