UDC 336.01
DOI: 10.36871/ek.up.p.r.2023.10.05.014
Authors
Dmitry P. Soroka,
Tatiana M. Rogova,
Plekhanov Russian University of Economics,
Moscow, Russia
Elena N. Lavrinenko,
Southern Federal University, Rostov-on-Don, Russia
Abstract
The current stage of macroeconomic instability is characterized by the urgent need to tighten budget control in the management of public finances at all levels of the budget system. The study is devoted to determining the factors of stabilization of budget revenues and directions for improving budget control. The structure of the regulatory regulation of the formation of budget revenues, the dynamics and structure of oil and gas and non-oil and gas revenues are determined, factors of stabilization of tax and non-tax budget revenues, factors of budget revenue control are identified. Mechanisms have been identified to ensure an increase in budget revenues from key sources and the solution of economic growth problems.
Keywords
budget revenue, factor, stabilization, budgetary control, public finances, dynamics, budget.
