TY JOUR TI Optimization of revenues and expenditures of the federal budget of the Russian Federation as a factor in increasing the effectiveness of budget policy KW budget system KW federal budget KW budget revenues KW budget expenditures KW budget deficit KW tax reform KW budgeting KW national projects KW budget execution JO Journal of Applied Research AU Ninalalova, F.I. AU Mallaeva, M.I. PY 2025 IS 0 PB ITBO University