00646naa#a2200169#i#450# EN\INFRA-M\bibl\109845 20260202024122.1 2306-627X 20251212b2025####ek#y0engy0150####ca RU International Experience of Applying a Risk-Based Approach in the Budget Process and Ways of Its Adaptation in Russia Journal article Moscow INFRA-M Academic Publishing LLC. 2025 7 с. Journal article local Государственные финансы. Финансовое законодательство. 351.72 Borisov A. S. naukaru.ru