THE BUDGET PROCESS AND INTER-BUDGET RELATIONS IN MODERN RUSSIA

Abstract

Questions of the organization of the budget process, relate not only to the ergonomics of the budget process, they go back to the problem of reproduction of state solvency. Meanwhile, the dependence of the state’s solvency on its efficiency, which, in turn, is a function of budget policy and features of decision-making on the use of public Finance, is not yet fully realized. The role and place of strategic planning documents in the budget policy, their relationship with the basic laws that directly affect the budget and tax, debt policy, financial relations of the Federal budget withthe budgets of the subjects of the Russian Federation, local budgets need to be clarified. It is not clear what role national projects should play in budget policy and how they should be reflected in the budget pr oces s. In the study of the chain links of such dependencies the author uses an extraordinary approach. Evaluation of the effectiveness of the budget process is carried out not by means of financial and economic indicators, the main parametersof the budget system, but based on the goals, objectives and expected results of budget policy. The principles of transparency and stability of the budget process, understood asquite applied and «counting» parameters, are proposed as the basis of the study. The criteria for evaluating the conditions of efficiency of formation, consideration, execution and control of budget decisions are introduced. As the results of the study, the author characterizes the tasks and tools to optimize the Federal budget process.