The book “Interbudgetary relations of state and municipal entities” by Gerasimov is a deep and comprehensive study of one of the key topics in the field of financial management and state regulation. This work will be especially interesting for those who want to understand how financial mechanisms operate at the state and local government levels, as well as for those who seek to understand the complex issues of the budget process. In his book, Gerasimov raises important questions regarding the distribution of budget funds between different levels of government. He analyzes how interbudgetary relations affect the efficiency of state and municipal entities, as well as the quality of services provided to the population. The author not only describes the existing practice, but also offers his ideas for optimizing these relations, which makes the book relevant both for students of economics and finance, and for practitioners in the field of public administration. The book will be useful not only to economists and financiers, but also to politicians, municipal employees and anyone interested in local self-government issues. It will become an indispensable tool for students and graduate students studying budget regulation, as well as for teachers who want to enrich their courses with relevant examples and in-depth analytical materials. Topics that affect Gerasimov include not only theoretical aspects of interbudgetary relations, but also practical examples of their implementation in various regions. The author draws attention to the problems faced by municipalities in the process of allocation of budgetary resources, and suggests ways to solve them. This makes the book not only a theoretical work, but also a practical guide for those working in the field. Gerasimov's style is distinguished by clarity and accessibility, which allows the reader to easily assimilate complex concepts. It masterfully blends an academic approach with practical examples, making the material lively and engaging. In his works there is always a desire to find optimal solutions, which, of course, is one of the strengths of this work. If you are looking for books on budget management, finance or local government issues, then “Interbudgetary relations of state and municipal entities” will be an excellent choice. This work will not only expand your knowledge in the field of interbudgetary relations, but also help you better understand how the public administration system in Russia functions and what challenges it faces in the modern world. In addition, the book can attract the attention of those who are interested in issues of social policy and economic development of regions. Gerasimov raises important questions about how budgetary relations affect the standard of living of citizens and social security, which makes his work relevant in the context of modern challenges faced by Russian society. Thus, “Interbudgetary relations of state and municipal entities” is not just a book about finance, but an in-depth study that will help you better understand the mechanisms that govern our lives at the state and municipal level. Read, analyze and discover new horizons in the world of intergovernmental relations!