Совершенствование системы реализации полномочий по администрированию доходов бюджетов Российской Федерации

Финансовый журнал. 2024. Т. 16. № 6. С. 81–96.

Olkhovik V., Афанасьев Р. С.

At present, in the context of the task of modernization of the budget revenue management system and transition to a unified digital register model of administration, ensuring the formation of up-to-date information on revenue sources of the budget is of particular importance. The purpose of this article is to develop proposals for improving the system of implementation of revenue administration powers, taking into account the identified problem areas during the transition to a new system of assigning powers to the chief administrators of budget revenues on a permanent basis. The authors analyze the completeness and quality of information on budget revenue sources based on the requirements of the Ministry of Finance of Russia and assess the existing system of budget revenue administration. In the course of the study the shortcomings of the current system of formation and implementation of revenue administration powers were revealed and the ways to eliminate them were proposed. The article describes the main challenges that hinder the implementation of budget revenue administration powers in the subjects of the Russian Federation. Thus, some regions face various difficulties in the interaction of participants in the process of formation and maintenance of lists through information systems. There are examples when the information necessary for the list compilation is either not provided or not provided in full. Based on the identified problems, recommendations are offered to improve the system of implementation of budget revenue administration powers, including procedures for interaction between participants of the budget process. These recommendations are aimed at enhancing the efficiency of budget revenue administration, improving forecasting and digitalization of processes to ensure greater transparency and operational management of public finances.

Keywords: источники доходов, цифровая модель, modernization of revenue management system, udget revenue administration, администрирование доходов бюджета, главные администраторы доходов