THE STUDY OF UNEVENNESS AND STRUCTURAL SHIFTS IN THE FORMATION OF BUDGET FINANCING BY SUBJECTS OF THE RUSSIAN FEDERATION

Abstract

Background. The article examines the problems of uneven formation and execution of consolidated budgets of th e constituent entities of the Russian Federation in terms of correlating revenue and expenditure items over time. The relevance of this study is explained by the increasing volatility of most budget parameters, including the budget deficit, as well as significant structural changes in budget revenues at all levels. Materials and methods. The methodological basis of the study was made up of general scientific and special methods, namely, analysis of structural changes, correlation analysis and others. Results. The execution of expenditures at all levels of the budget is far from exhaustive, which also destabilizes the system of budget financing. This article presents the results of the collection and verification of open statistical data on the execution of federal and subfederal budgets for 2017–2020, analysis of the correlation of budget revenues and expenditures in interregional comparison, analysis and identification of the most typical "schemes" of budget financing, analysis of structural changes in execution schemes budgets of the Russian Federation and its constituent entities. Conclusions. Significant structural shifts and inconstancy (unevenness) of financing schemes, discrepancies between budget revenues and expenditures on such items as: the result of budget execution and sources of financing the budget deficit have been identified; interbudgetary transfers of a general nature to the budgets of the budget system of the Russian Federation; changes in fund balances in budget accounts.

Keywords

• budget
• budget revenues and expenditures
• inter-budget transfers
• unevenness
• correlation
• structural shifts