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This article provides a systems analysis of the regional budget formation model using the Republic of Dagestan, one of the most heavily subsidized regions of the Russian Federation, as an example. The author examines the theoretical foundations of budgeting, including the program-target approach (focused on goals and results), the balance sheet method (ensuring a balance between revenues and expenditures), and sustainability principles (balance, transparency, and intergenerational equity). These concepts are integrated with digital transformation and ESG principles to adapt to regional specifics. Based on the analysis, recommendations for improvement are proposed: increasing revenues through the development of small and medium-sized businesses, tourism, and tax administration; optimizing expenses through results-based budgeting and digitalization; diversifying the economy to reduce dependence on transfers; taking into account the specifics of the region and introducing a three-year budgeting system with monitoring. The author emphasizes the growth potential of the Republic of Dagestan and the need for measures to control inflation and support industry for sustainable development.
Regional budgeting, program-target approach; balance sheet method, principles of budget sustainability, financial instruments
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