Abstract
Sustainability and progressive development of the socio-economic system of the country and its constituent regions is impossible without an effective system of budgetary relations. The article deals with the issues of organization and implementation of the budgetary process in the Russian Federation, peculiarities of procedural actions at the regional level. The authors note that the specifics of the Russian model of budgetary relations is the strengthening of hierarchy and centralization of decision-making in the budgetary sphere, which creates certain risks of sustainability of regional budgetary systems. Based on the analysis of budget execution of RSO-A for 2020-2021, as well as the study of the structure and dynamics of public debt of the Russian regions at the current stage of development, significant disproportions and problems in the budget sphere were identified. The obtained information allowed us to formulate and summarize a set of measures to improve the budget process both at the level of regions and in the country as a whole.
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