ОСНОВНЫЕ ПРИОРИТЕТЫ БЮДЖЕТНОЙ ПОЛИТИКИ РОССИЙСКОЙ ФЕДЕРАЦИИ В УСЛОВИЯХ МЕНЯЮЩЕГОСЯ МЕСТА РОССИИ В СОВРЕМЕННОМ МИРЕ

Abstract

The article examines statistical data on the volumes of revenues and expenditures of the federal budget of the Russian Federation, as well as expenditures on national defense, national secu-rity and social policy for 2023-2026. A conclusion is made about the stability of budgetary resource spending. An analysis of changes in tax legislation from 2025, the implementation of which determines the implementation of budget policy in Russia, is carried out. The main innovations boil down to an increase in tax rates and an expansion of the list of taxable items. This will increase tax collection and the revenue side of the budget. An analysis of budget expenditures for the implementation of state pro-grams in the considered priority areas of activity of the Russian Federation showed that quite large vol-umes of budget financing are allocated for these purposes. The level and dynamics of the allocation of financial support are different. There will be no significant decrease or increase in the volume of budget financing in the next two-year period for all analyzed state programs. This is a positive moment, indicating the stability of the budget policy in the Russian Federation. The negative aspects include the potential existence of a situation in which a significant increase in budget expenditures is possible, their significant redistribution across industries and areas of activity, and a reduction in budget financing for a number of expenditure items. These are objective reasons that are currently associated with great difficulties in forecasting the development of events. The paper examines the regulatory framework concerning the pri-orities of budget policy in the medium term. The main areas include increasing the openness of budget procedures, the level of tax collection, the quality of tax administration, developing the institute of "pref-erential taxation", focusing on the most complete long-term forecasting and budget planning, optimizing budget financing with maximum focus on "goals-costs-results", focusing on the development of scientific research, radio-electronic, machine-tool industries, expanding the possibilities for using information technologies in the budget sector and strengthening control over the expenditure of budget financing.