2023, Vol. 10, No. 1. - go to content...

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DOI: 10.15862/18ECOR123 (https://doi.org/10.15862/18ECOR123)

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Dzhabrailov V.A. Modern features of the budget policy of the Russian Federation. Russian journal of resources, conservation and recycling. 2023; 10(1). Available at: https://resources.today/PDF/18ECOR123.pdf (in Russian). DOI: 10.15862/18ECOR123

Modern features of the budget policy of the Russian Federation

Dzhabrailov Vali Alilovich
Financial University under the Government of the Russian Federation, Moscow, Russia
E-mail: vali.dzhabrailov@mail.ru

Academic adviser: Turgaeva Aksana Alʹbekovna
Financial University under the Government of the Russian Federation, Moscow, Russia
E-mail: AATurgaeva@fa.ru

Abstract. Within the framework of the presented publication, the author pays attention to the consideration of the issue related to the study of the legal and theoretical foundations for the implementation of the budget policy of Russia. This aspect requires special attention, since the economic stability of the state depends on the budget policy. In addition, some researchers argue that fiscal policy can act as a kind of indicator showing which areas are of particular importance in certain circumstances. Special attention within the framework of the article is given to the analysis of the structure, features and principles of the Russian budget system in accordance with the legal acts regulating its functioning. The author notes that the principles of the budget system determine the essence of the interaction of budgets of all levels among themselves, and also establish the main guidelines in the development of institutions of budget law, which underlies the choice of directions of budget policy in the public sector. Currently, there are several points of view regarding the analysis of the budget policy implemented in recent years and approaches to designing the future, which are presented in sufficient detail in the article. The author emphasizes that an important role in ensuring the functioning of the budget system is assigned to control over the execution of the budget, the results of which should be summed up together with the results of socio-economic policy. At the same time, the achievement of the key socio-economic goals of the state acts as a fundamental factor in determining the main directions for spending budget funds. So, for example, today the main directions, according to the author, should be the sphere of education and science, since it is precisely this that can become the backbone of the country’s national security in all areas, not only through the training of new qualified personnel for professional activities, but also through raising the general intellectual and cultural level of development.

Keywords: budget system; budget policy; legal regulation; spending of budgetary funds; socio-economic policy; economics; economic security; state control

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