@article{Borisov2025international,
author={Borisov, A.S.},
title={International Experience of Applying a Risk-Based Approach in the Budget Process and Ways of Its Adaptation in Russia},
journal={Scientific Research and Development. Economics of the Firm},
publisher={INFRA-M Academic Publishing LLC.},
year={2025},
pages={24-31},
volume={14},
issue={4},
}