The aim of the work is to develop the tools of mechanism of functioning of inter-budgetary fiscal relations on the basis of the model of subnational budgets. In accordance with the aim of the research, the algorithm of analysis of efficiency of implementation of the budgetary development program is offered, multiple-choice regional model of budgetary resources management is developed in the article. In spite of the great number of works devoted to the problems of regional regulation of inter-budgetary and social-economic processes, a lot of questions of their practical implementation, including questions of optimization of expenditures of budgetary funds, are still insufficiently developed. It determined the purpose and objectives of the study. In work the model of concentration of budgetary resources in order to increase the number of subjects of taxation is implemented at the expense of increase of number of employees of manufacturing sphere with the current level of wages and at the expense of investment support of development of small and medium-size business.