Mahachkala, Makhachkala, Russian Federation
employee
The federal budget is a crucial element of the budgetary system, intended to address strategic objectives of national importance. This determines the relevance of this study's topic and the need to identify areas for addressing budgetary security issues and improving the efficiency of budget expenditures. This article examines the structure of the Russian Federation federal budget for the current and planning periods, assesses its status, and analyzes federal budget expenditures. Based on this analysis, problems with its status are identified, the provisions of the new tax reform are assessed, and specific areas for improving budget policy are proposed, encompassing measures to optimize budget expenditures and proposals for the application of budgeting methods. The use of modern budgeting methods will make it possible to optimize budget expenditures, which is especially important for the allocation of public finances and their use in the implementation of state programs in the field of socio-economic development.
budget system, federal budget, budget revenues, budget expenditures, budget deficit, tax reform, budgeting, national projects, budget execution
1. Byudzhet dlya grazhdan 2025–2027. K proektu Federal'nogo zakona o federal'nom byudzhete na 2025 god i na planovyy period 2026 i 2027 godov (elektronnyy resurs). – URL: https://minfin.gov.ru/common/upload/library/2024/11/ main/0759_Budget_2025-2027.pdf (data obrascheniya: 04.10.2025).
2. Rossiyskaya Federaciya. Zakony. «O federal'nom byudzhete na 2025 god i na planovyy period 2026 i 2027 godov»: Federal'nyy zakon ot 06.12.2021 № 390-FZ (s izm. ot 28.03.2022. -URL: http://www.consultant.ru/document/cons_doc_ LAW_402647/ (data obrascheniya 17.09. 2025).
3. Rossiyskaya Federaciya. Zakony. «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federacii, otdel'nye zakonodatel'nye akty Rossiyskoy Federacii i priznanii utrativshimi silu otdel'nyh polozheniy zakonodatel'nyh aktov Rossiyskoy Federacii»: Federal'nyy zakon ot 12.07.2024 № 176-FZ. -URL: http://www.consultant.ru/document/cons_doc_LAW_480697/ (data obrascheniya: 16.09.2025).
4. Abramova M.A. Finansovye i denezhno-kreditnye instrumenty realizacii nacional'nyh proektov/ M.A. Abramova, S.E. Dubova, B.B. Rubcov// Ekonomika. Nalogi. Pravo. - 2020. - T. 13. - №3. - S. 6–16.
5. Averin A.N. Finansirovanie vypolneniya social'nyh obyazatel'stv gosudarstva/ A.N. Averin, A.V. Ponedelkov, D.V. Alborova//Gumanitarnye, social'no-ekonomicheskie i obschestvennye nauki. - 2025. - № 3. - S. 131-135.
6. Gorelik M.G. Znachimost' rashodov na social'nuyu politiku v byudzhete Rossiyskoy Federacii// Osobennosti razvitiya sovremennoy nauki: aktual'nye voprosy, otkrytiya i perspektivy: materialy II i IV Mezhdunarodnyh nauchno-prakticheskih konferenciy. – Tomsk, 2019. - S. 47-53.
7. Gosudarstvennye programmy Rossiyskoy Federacii: Oficial'nyy portal gosprogramm RF [Elektronnyy resurs]. - URL: http://programs.gov.ru/portal/ (data obrascheniya: 20.03.2025).
8. Malygina E.I. Osobennosti formirovaniya federal'nogo byudzheta RF na sovremennom etape//V sbornike: Aktual'nye problemy finansirovaniya i nalogooblozheniya APK v usloviyah globalizacii ekonomiki. Sbornik statey XII Vserossiyskoy nauchno-prakticheskoy konferencii. - Penza, 2025. - S. 80-83.
9. Ninalalova F.I. Byudzhetnaya sistema Rossiyskoy Federacii/ F.I. Ninalalova. – Uchebnik. – M.: Infra-M, 2025. – 297 s.
10. Operativnyy doklad ob ispolnenii federal'nogo byudzheta yanvar' – dekabr' 2024 goda [Elektronnyy resurs]. – Rezhim dostupa: https://ach.gov.ru/audit/analysis/ (data obrascheniya: 04.04.2025).
11. Panskov V.G. Nalogovaya reforma - 2025: prodolzhenie sleduet…/V.G. Panskov// Ekonomika. Nalogi. Pravo. 2025. - №18(1). – S. 18-31.
12. Struzhko N.S. Rol' byudzhetirovaniya v upravlenii centralizovannymi finansami // Ekonomika, biznes, innovacii: aktual'nye voprosy teorii i praktiki: sbornik statey V MNPK. - Penza, 2025. - S. 65-68.
13. Shestakova N.N. Byudzhet 2025-2027: trudnosti rosta //V sbornike: Transformaciya ekonomiki i upravleniya: novye vyzovy i perspektivy. Sbornik statey XIV Mezhdunarodnoy nauchno-prakticheskoy konferencii. - Sankt-Peterburg, 2025. - S. 971-976.
14. Oficial'nyy sayt Ministerstva finansov Rossiyskoy Federacii [Elektronnyy resurs]. - URL: https://minfin.gov.ru/ (data obrascheniya: 22.09.2025).
15. Oficial'nyy sayt Schetnoy palaty Rossiyskoy Federacii [Elektronnyy resurs]. - URL: https://ach.gov.ru/audit/analysis/ (data obrascheniya: 20.09.2025).
