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Совершенствование механизма формирования федерального бюджета Российской Федерации в современных условиях
The budget for any country is an important tool for regulating and stimulating its economy. It can provide financing for the most important investment and social projects, various programs, for example, on ecology, defense, and other priority sectors of the economy. This gives not only an impetus to the overall increase in the national income of the country, but also expands the possibilities of meeting national needs. The budget is necessary for any state to carry out its economic, social and political functions. The budget is the basis of the sovereignty of the state, as well as the central link in the system of public finances. Improving the sustainability of budgets depends on a stable budget revenue base, as well as on the efficient allocation of costs. The optimal and balanced use of the budget is one of the fundamental principles of budget formation and execution, which consists in quantitative balance of budget expenditures to the sources of their financing.