The way of providing the donations by the Russian Federation in order to equalize the budgets of the Russian Fe-deration constituent entities has been changed since 2016; the main innovation was an agreement between beneficiary of RF entity and the Ministry of Finance as a condition of getting the donation for budget equalization. The content of such agreement shall include the liabilities of the region to decrease the level of donation and to develop the tax potential. The indicators of fulfilling the liabilities are as follows: cancellation of ineffective tax deductions, cancellation of expenditures not connected to running the RF constituent entity etc. The Federal legislator plans to introduce measures of the budgetary enforcement in case of breaking the fulfilling the accepted liabilities, including 5 or 10% reduction of donation for budget equalization, as well as cancelation of donations till correcting of the rules violations.