Indicators of the central government budgets were analysed in the article with use of calculation of shares of various categories and subcategories of revenues for the purpose of identification of structural features and the directions of structural transformation of budgetary revenue at central level of public administration in the federal countries from 2000 till 2015. The similarity and distinction of structures were revealed during the cluster hierarchical analysis and calculation of the Ryabtsev index. It is proved that there is no unambiguous interrelation between federal type of governance and sources of revenue of central budget. It was also revealed that budgetary revenues in the developed federal states were stabler whereas the most essential structural changes were noted in the countries with emerging economy, and the common phenomenon was distribution of receipts from taxes on income and profit and also taxes on internal operations with goods and services between budgets of various levels and also fixing taxes on the international operations to the central budget. It is found that significantly the tendency to changing in level of fiscal decentralization in federal states is not observed, except for the Russian Federation, in which financial autonomy of regions and local authorities testifies more likely about financial (so -and administrative) centralization. Keywords IntroductionThe choice of rational quantitative parameters and qualitative characteristics of the budgetary policy is one of the major government decisions which define the prospects of development of national economies in the long term. The volume of revenues to budgets of various levels as well as financial capacities of governments in the solution of tasks of public administration and ensuring countrie's financial sovereignty depend on revenue structure, types and rates of taxes, an order of tax base calculation, income from state ownership and providing administrative services etc. On the other hand, the level of a tax burden, model of financial behavior, comparative effectiveness of state and municipal property management, an order of distribution of tax and non-tax revenue between budgets of various levels influence health of economic climate, sharpness of political conflicts within the country between the center and territories, define degree of political responsibility of the power to electorate and conscientiousness of tax and budgetary discipline.The fundamental and complex problematic character of groundation of rational combination of the principles and the purposes, requirements and opportunities, level of fiscal decentralization and neccessity of strengthening control for accumulation and use of financial resources forces both the academic and bureaucratic elite to look for the decision in historical experience and to pay attention to other states' success stories. The specified circumstances encourage drawing closer attention to realization of various national approaches to creation of the budgetary system, fi...

Ensuring the financial autonomy of local government bodies is an important component for creating conditions on accelerating the development of individual territories of the country and increasing the efficiency of their use. Creation of mechanisms for providing sufficient amounts of financial resources, activities of the above-mentioned authorities require thorough research in this area, especially within the study of foreign experience by building budget systems and organizing redistribution of financial resources between their individual components at different levels. Experience of federative countries is particularly significant in this area. The outlined confirms the relevance of the chosen topic of the article. Accordingly, the following goal of the research was set -to identify structural features and trends in the transformation of budget revenues at the local level of public administration in federative countries from 2000 to 2015. To achieve this goal, the following tasks were set: to determine the revenues structure of local government in federative countries; to analyse main tendencies of the change of the specified structure during 2000-2015; to apply cluster analysis in order to identify groups of countries that are similar to the processes of revenue generation of local government budgets in federative countries. Methodology. Statistics for assessment of budgetary revenue's breakdown in several federative countries by the IMF data was processed, assessment of breakdown transformation with the use of the Ryabtsev index was done, and similarity and distinctions of revenue's breakdown in different countries with the use of the hierarchical cluster analysis was investigated. Outcomes. It was found that among the analysed federative countries, the own tax revenue has a significant share (higher than 30% in a breakdown of all revenue) only in Belgium, Germany, Australia, Canada, and also in Bosnia and Herzegovina; the inter-budgetary transfers take the main position in financing of local budgets in Austria, Belgium, Canada, Russia, and Brazil; own non-tax revenues in local budgets are significant only in Australia and Bosnia and Herzegovina. It was proved that in fifteen years only in Russia, the opposite type of revenues breakdown sources was created and it demonstrates shifting to the centralization of public finance. It was also revealed that in 2000, the countries' cluster structure by breakdown sign had obviously expressed group character, but further it evolved from a group structure to the step structure displaying specifics in the formation of local budgets' revenues in each country. Practical implications. Practical outcomes of the study are analytical information on the structure of revenues of local government in federative countries, which may be useful by introducing new mechanisms for increasing the financial autonomy of local self-government. In addition, the obtained data may be useful for other not federative countries in terms of studying peculiarities of the formation of budget revenu...