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Actual Problems of Financial Planning of Income, Expenses and Coverage of the State Budget Deficit in the Subject of the Federation on the Materials of the Tula Region
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ACTUAL PROBLEMS OF FINANCIAL PLANNING OF INCOME, EXPENSES AND COVERAGE OF THE STATE BUDGET DEFICIT IN THE SUBJECT OF THE FEDERATION ON THE MATERIALS OF THE TULA REGION
Rubrics: FINANCE
UDK 33 Экономика. Народное хозяйство. Экономические науки
Yarovova V. V. 1
Tarasova I. V. 2
Authors:
1.  Tula Institute of Management and Business named after N.D. Demidov (Department “Economics and Management”, Associate Professor)

Russian Federation
2.  Tula Institute of Management and Business named after N.D. Demidov (Department “Economy and Management, head)

Type:
Article
DOI:
https://doi.org/10.12737/2587-9111-2022-10-3-52-60
Pages:
from 52 to 60
Status:
Published
Received:
17.06.2022
Accepted:
24.06.2022
Published:
24.06.2022
Subject area:
UDK 33 Экономика. Народное хозяйство. Экономические науки
Language:
Russian
Keywords:
budget planning, budget process, budget allocations, budget deficit, inter-budget transfers, budget surplus, regional budget
Abstract and keywords
Abstract (English):
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.

Keywords:
budget planning, budget process, budget allocations, budget deficit, inter-budget transfers, budget surplus, regional budget
References

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