ОБ ИСПОЛНЕНИИ БЮДЖЕТА РЕСПУБЛИКИ БАШКОРТОСТАН В УСЛОВИЯХ ПАНДЕМИИ

Abstract

The article addresses the issues of budget execution in Republic of Bashkortostan during pandemic. Authors analyze the planned values of tax and non-tax revenues in the budget of Republic of Bashkortostan for 2020. In the structure of tax and non-tax revenues of the republic’s budget, the largest share is occupied by 4 types of taxes and fees (corporate profit tax, personal income tax, excise taxes and property tax). Therefore, the fulfillment of the region's social obligations to the residents will largely depend on the volume of receipts of these four types of tax. Authors analyzed the budget execution in terms of expenditures in the context of state programs approved for 2020. The unfavorable economic situation due to the pandemic has affected the economies of all countries of the world. The pandemic will negatively affect the budget execution in terms of revenues both at the federal and regional levels. It is already clear that by the end of 2020 the republic will lack a significant amount of tax and non-tax revenues. In the course of the analysis, the authors revealed four main socially oriented state programs – «Social protection of the population of Republic of Bashkortostan», «The development of education of Republic of Bashkortostan», «The development of healthcare of the Republic of Bashkortostan», «The development of culture and art in the republic of Bashkortostan» - account for more than half of all budget expenditures – or 59.7 %, thus confirming the social orientation of the budget of the Republic of Bashkortostan. At the end of the article, authors propose measures for going through a difficult economic period with minimal losses. First, it is necessary: to refocus budget expenditures, to determine priorities in spending budget funds; to strengthen control over the efficiency and effectiveness of the budgetary funds usage; take measures to ensure maximum job retention and reduce unemployment.