Filipchuk O.A. / monograph. - M .: Publishing house "SCIENTIFIC LIBRARY". 2013 .-- 168 p.
ISBN 978-5-9904757-8-6
The monograph explores the concept of generating federal budget revenues of the Russian Federation in the modern economy, and provides an expanded and refined definition of federal budget revenues. The classification of federal budget revenues has been expanded; on its basis, a systematic classification of factors influencing the federal budget revenue structure has been built. Causal relationships in the system of the federal budget between incomes coming to the budget from foreign trade, and incomes coming from domestic production are revealed. The scientific hypothesis is substantiated, consisting in the fact that the revenues of the federal budget can increase with a decrease in revenues from the external economy (customs payments) as a result of the redistribution of part of the export raw materials to domestic processing and the implementation of the import substitution strategy. A comprehensive federal budget revenue management strategy was developed on the basis of the SWOT revenue analysis, which was first applied to the revenue side of the budget. A two-factor model of managing the federal budget revenues at the macroeconomic level and microeconomic level using financial methods is proposed, which allows balancing the structure of federal budget revenues in the long term. A methodological assessment of the effectiveness of federal budget revenue management has been carried out. Designed for researchers, graduate students, applicants, students, teachers of economic universities, specialists of state budget services and bodies responsible for developing the draft budget of the Russian Federation, for the adoption and approval of the federal budget, and can also be used in the educational process when studying subjects “Finance ”,“ State and municipal finance ”,“ Budget system of the Russian Federation ”.
