UDC 336.14; 338.2
DOI: 10.36871/ek.up.p.r.2022.02.01.010

Authors

Adam S. Doskhoev,
Anastasiya D. Sobolkova,
Tamara V. Yun,
Higher School of Industrial Policy and Entrepreneurship of the Peoples' Friendship University of Russia, Moscow, Russia

Abstract

The state and all subjects of the Russian Federation strive to achieve one of the main goals – to provide financial resources for the reproduction process at all levels of state activity in solving various tasks, including economic and social. The management of the financial resources of the state largely depends on financial planning. Of course, improving the efficiency of planning and spending budget funds is recognized as one of the most relevant areas of the state's budget policy in modern conditions. The author of the article analyzes the peculiarities of the formation of the federal budget of Russia. Actual problems related to the development of federal budget funds have been identified. Separate directions for improving the process of using federal budget funds are proposed.

Keywords

federal budget, financial planning, public finances, budget legislation, revenues and expenditures of state budgets, budget policy.