UDC 336

Authors

Makhdieva Yu. M.,
candidate of economic sciences, associate professor of the Department of Finance and Credit, Dagestan State University, Makhachkala
Osmanova S. M.,
bachelor of the direction "Economics", Dagestan State University, Makhachkala

Abstract

The article analyzes the actual problems of the development of the budgetary system of the Russian Federation at the present stage. It is substantiated that in the direction of the development of the budgetary system of the Russian Federation, the priority tasks are to increase the level of balance of the federal budget and the efficiency of using its funds, to strengthen the revenue base of regional budgets, to increase the efficiency of the functioning of off-budget social funds.

Keywords

budget system, federal budget, regional budgets, off-budget social funds.