Актуальные задачи финансового планирования доходов, расходов и покрытия дефицита государственного бюджета в субъекте федерации на материалах Тульской области

Abstract

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.