Abstract
Expert opinion on the Draft federal budget for 2022 and for the planning period 2023–2024 prepared taking into account the complementary provisions of the Forecast of the socio-economic develop-ment of the Russian Federation for 2022 and for the planning period 2023–2024, since both documents have a single conceptual position. A comprehensive analysis of those presented in the Explanatory Note to the Draft Federal Law “On the Federal Budget for 2022 and for the Planning Period 2023–2024” the main tasks and directions for the imple-mentation of state financial policy in the economic and social spheres. An assessment of the proposed meth-ods for solving demographic problems, the tasks of ensuring the acceleration of high-quality economic growth, the possibilities of countering challenges and threats to national security is given. The adaptability and suffi-ciency of sources of formation of federal budget revenues, directions and volumes of use of budgetary funds assessed. A detailed analysis carried out in terms of the formation of federal budget expenditures for the implemen-tation of socially oriented national programs. A forecast assessment of the effectiveness of the volumes and dynamics of financing incorporated in them during the planning period presented. Special attention in the expert opinion paid to the issues of financial support for regions and municipali-ties, the distribution of interbudgetary transfers. It pointed out that the planned financing does not correspond to the strategic priorities of spatial development. The general conclusion of the experts is that the draft federal budget aimed at ensuring financial stability and inflation targeting, but does not use financial mechanisms rationally to achieve the national objectives of Russia's socio-economic development in the areas of solving demographic problems, ensuring the accelera-tion of high-quality economic growth, improving the quality of life of the population.
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