СПЕЦИФИКА И ОСОБЕННОСТИ СТРУКТУРЫ И ДИНАМИКИ ДОХОДОВ КОНСОЛИДИРОВАННОГО БЮДЖЕТА В РОССИИ

Abstract

The budget system of the Russian Federation, characterized by the presence of a consolidated budget, including federal, regional and local levels, plays an important role in ensuring the socio-economic dynamics of the country. This study is devoted to the study of the structure and dynamics of revenues of the consolidated budget of Russia in the five-year period from 2018 to 2022. In the context of global economic shifts and nuances of domestic policy, the analysis provides a comprehensive view of the evolution of the Russian budget sector. The main conclusion of this study is the strategic turn of Russia towards the diversification of the revenue side of the budget, which has reduced the historical dependence on the export of hydrocarbons. Such diversification has made it possible to increase the stability of the country’s budget system, especially in the face of external economic shocks. The data indicate a constant increase in both direct and indirect taxes, among which a significant place is occupied by value added tax (VAT), income tax and personal income tax. These tax revenues not only indicate active economic activity, but also reflect the effectiveness of the tax policy pursued in Russia. The fiscal measures taken in response to the unprecedented challenges caused by the COVID-19 pandemic demonstrate the adaptive potential of the State. By providing tax incentives and tax incentives, Russia has demonstrated its commitment to support the business community and minimize the economic consequences of the pandemic. At the same time, the analysis also revealed potential problems related to income inequality, as evidenced by a sharp increase in personal income tax against the background of a static wage fund. In addition, the study traces the relationship between Russia’s budget policy and geopolitical dynamics, especially in the context of foreign policy implications for the budget system. Summing up, we can say that this study is a comprehensive review of the budget trajectory of Russia for the specified period. It highlights the country’s active efforts to diversify its revenue base, overcome economic difficulties and continue the path to creating a balanced and sustainable budget ecosystem. The conclusions made in this report will be useful for politicians, financial experts and scientists interested in the intricacies of the Russian economic and budgetary paradigm. Keywords