Russian Federation
The article discusses the theoretical and practical tasks of planning revenues and expenditures in the regional budget. The dynamics and structure of the financial resources on the example of the Tula region for a number of years are analyzed from the perspective of budget consolidation. The impact of regional budget finances on the investment opportunities of the regional budget and the distribution of gross product in a crisis is considered. Based on the actual material, the role assigned to regional budget finances in achieving benchmarks for socio-economic development is revealed. The problems of repayment of the budget deficitt of the subject of the federation and possible ways to solve them are identified. The problems of the budget process are identified and directions for further improvement of the policy of financing public expenditures and diversification of sources of covering the regional budget deficit are proposed. The representativeness of the actual data and the author's calculation and forecast estimates is achieved on the basis of the use of general scientific and special research methods, such as analysis and synthesis, comparison, detailing, dialectical, balance and normative methods; elements of systematic and integrated approaches to finding solutions. The practical significance of the study is determined by the all-Russian attitude to strengthening budgetary federalism, motivating the regions of Russia in the direction of reducing the level of subsidization into revenue part of the budget of the region, reducing its deficit, increasing the share of its own sources of covering all planned budget allocations.
budget planning, budget process, budget allocations, budget deficit, inter-budget transfers, budget surplus, regional budget
1. Afanas'ev M.P. Byudzhet i byudzhetnaya sistema. V 2 t. Tom 1. 5-e izd., per. i dop. M.: Izdatel'stvo Yurayt, 2018. 314 s.
2. Gosudarstvennye i municipal'nye finansy: Uchebnik dlya studentov vuzov / Pod red. G.B. Polyaka. 4-e izd., pererab. i dop. M.: YuNITI-DANA, 2019. 391 s.
3. Gosudarstvennye i municipal'nye finansy: uchebnik / pod redakciey S.I. Lushina, V.A. Slepova. M.: Izd-vo Ekonomist', 2018. 763 s.
4. Povarova A.I. Problemy formirovaniya regional'nogo byudzheta v usloviyah byudzhetnoy konsolidacii/ Ekonomicheskie i social'nye peremeny: fakty, tendencii, prognoz. 2018. № 8. S. 97-102.
5. Gosudarstvennye finansy: uchebnoe posobie dlya akademicheskogo bakalavriata / Vyssh. shk. ekonomiki; pod obsch. red. N. I. Berzona. M.: Yurayt, 2017. 137 s.
6. Oficial'nyy sayt Ministerstva finansov RF. Statistika gosbyudzheta:URL: https://www.minfin.ru/ru/statistics/fedbud/
7. Gosudarstvennye finansy: uchebnoe posobie dlya akademicheskogo bakalavriata / Vyssh. shk. ekonomiki; pod obsch. red. N. I. Berzona. M.: Yurayt, 2017. 137 s.
8. Byudzhetnyy kodeks Rossiyskoy Federacii ot 31.07.1998 № 145-FZ (deystvuyuschaya redakciya) // Rossiyskaya gazeta. № 153-154. 12.08.1998.
9. Zakon Tul'skoy oblasti ot 9 iyunya 2008 g. № 1015-ZTO «O byudzhetnom processe v Tul'skoy oblasti».
10. Ninalalova F.I. Byudzhetnaya sistema Rossiyskoy Federacii: ucheb. posobie. 2-e izd., pererab. i dop. M.: Vuzovskiy uchebnik: INFRA-M, 2017. 296 s
11. Zakon Tul'skoy oblasti ot 13.12.2019 № 135-ZTO «O byudzhete Tul'skoy oblasti na 2020 god i na planovyy period 2021 i 2022 godov».
12. Otkrytyy byudzhet Tul'skoy oblasti. URL: https://dfto.ru/razdel/ispolnenie-byudzheta/otchety
13. Ministerstvo finansov Tul'skoy oblasti. URL: https://minfin.tularegion.ru/
14. Roskongress. URL: https://roscongress.org/materials/profitsit-lyeg-na-scheta/
15. Dzhurbina E.M., Taran O.L., Lihodedova N.S. Aktual'nye problemy formirovaniya nalogovyh dohodov regional'nyh i mestnyh byudzhetov // Upravlenie ekonomicheskimi sistemami: Elektronnyy nauchnyy zhurnal. 2017. № 13. S. 16-22.
16. NPA Tula. URL: https://npatula.ru/storage/files/111786033-111786247.pdf
17. Biznes-Tula. URL: https://tula.business-magazine.online/fn_44543.html
18. Tul'skiy statisticheskiy ezhegodnik. URL: https://istmat.org/files/uploads/63150/tulskiy_statisticheskiy_ezhegodnik_2018.pdf
19. Otkrytyy byudzhet Tul'skoy oblasti. URL: https://dfto.ru/razdel/razdely/istochniki-finansirovaniya-defitsita-byudzheta
20. Kurchenko L.F. Byudzhetnaya sistema Rossiyskoy Federacii: subfederal'nyy i mestnyy urovni: Uchebnoe posobie. M.: Dashkov i K, 2018. 456 s.
