Gordeeva N.V., Popova A.A., Trilitskaya O.Yu. Specificity of Generation and Influence on Interbudgetary Relations System of State Budget Income

Natalya V. Gordeeva
Donetsk Academy of Management and Civil Service Under the Head of the Donetsk People’s Republic, Donetsk, Russian Federation

Anastasia А. Popova
Donetsk Academy of Management and Civil Service Under the Head of the Donetsk People’s Republic, Donetsk, Russian Federation

Oksana Yu. Trilitskaya
Volgograd State University, Volgograd, Russian Federation

Abstract. Numerous studies on functioninng state budget system show the budget as a legal category is the central link of the budget system, objectively occupying a special place not only in the budget system, but also in the public finance system, being each state’s main financial plan approved by the highest legislative body of the country. The article examines the specificity of income generation of the federal budget of the Russian Federation. The essence and specificity of income concept are given, the point of view of the authors is substantiated and the basis of the financial activity of the state and the functions assigned to it are indicated. Financial support in the system of income is analyzed and a structural and functional model of financial support in the system of interbudgetary relations is suggested. It was proved that each subsystem in the income system has its own factors that influence the generation of income and ensure their growth. The essence of the budget planning concept is defined and its significance in financial science is analyzed, the ways to improve them are suggested. The essential characteristics of the budget classification are shown, which make it possible to understand the purpose for which each type of income was created. This reflects their economic importance compared to other countries and previous years. The financial condition and structural analysis of the indicators of budget classification are analyzed, the main problems and the imbalance of these indicators that cause positive aspects are studied, the analysis of the dynamics of the income of the state budget of the Russian Federation is carried out. In conclusion, recommendations are given for revenue growth through a number of changes, which will lead to an increase in income in the future.
Key words: non-tax revenues, gross domestic product, interbudgetary relations, budget classification, imbalance.
Citation. Gordeeva N.V., Popova A.A., Trilitskaya O.Yu., 2023. Specificity of Generation and Influence on Interbudgetary Relations System of State Budget Income. Regionalnaya ekonomika. Yug Rossii [Regional Economy. South of Russia], vol. 11, no. 1, pp. 108-116. (in Russian). DOI: https://doi.org/10.15688/re.volsu.2023.1.10
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