UDC 336.14
DOI: 10.36871/ek.up.p.r.2023.12.04.003

Authors

Dmitry P. Soroka,
Tatiana M. Rogova,
Plekhanov Russian University of Economics, Moscow, Russia
Elena N. Lavrinenko,
Southern Federal University, Rostov-on-Don, Russian Federation

Abstract

The current stage of macroeconomic instability is characterized by an urgent need to tighten budget control in public finance management at all levels of the budget system. This study is devoted to identifying factors for stabilizing budget revenues and developing directions for improving budget control over the reflection of state budget revenues. The study determined the structure of legal regulation of the formation of budget revenues, the dynamics and structure of oil and gas and non-oil and gas revenues, identified factors for stabilizing tax and non-tax budget revenues, and factors for the development of budget control of revenues. As a result of the study, mechanisms for increasing budget revenues from key sources were identified to ensure the achievement of the objectives of stabilizing economic growth.

Keywords

budget revenues, stabilization factors, budgetary control, public finances, dynamics of budget revenues.