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FEATURES OF FORMATION OF THE REGIONAL BUDGET

Annotation

As the solution of problems of ensuring balance of budgets of the budgetary system of the Russian Federation and establishment of an optimum ratio between income and expenses are very relevant now, in this article authors paid the main attention to a problem of balance of the budget as to the major requirement imposed to the budgetary process proceeding in all regions striations. Being extremely difficult, process of formation of income and distribution of expenses of regional budgets takes place several main stages differing in a number of characteristics in which respect for standards of the budget and tax legislation and in general financial policy of the country has paramount value. In article authors considered the main characteristics of the regional budget of the Tambov region, sources of formation of income, the main directions of expenditure of budgetary funds, carried out the analysis of income and expenses, defined their dynamics and allocated the priority directions of expenditure of budget funds. On the basis of the carried-out analysis authors presented the main directions of optimization of expenses of the regional budget such as: optimization of maintenance costs of the budgetary network; optimization of measures of social support; holding actions for inventory of account obligations of the Tambov region and others. In the regional budget the main methods of accumulation of additional income are: evaluating efficiency of the tax concessions provided by the legislation of the Tambov region; increase in the size of a share of profit of the state unitary enterprises of the Tambov region up to 50%: carrying out inventory of the state-owned and municipal property, for the purpose of definition which is not useful and not bringing income of property and making decisions on its drawing into economic circulation and others.

Keywords

budget; budget revenues; budget expenses; balance; budget deficit

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Pages

144-153

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