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DOI: 10.47026/2499-9636-2021-2-21-29

Pavlova S.Yu., Geroev N.V.

The Role of State Programs in Forming the Expenditure Part of the Federal Budget

Keywords: state program, federal budget expenditures, federal budget, inter-budget transfer deeds, subsidies

The article analyzes the structure of state programs financing, provides actual data on federal budget expenditures for several years. On the basis of actual data, the predominant role of state programs in forming the budget system expenditures in the Russian Federation is shown. On average, in 2014-2019, the share of expenditures on state programs was 51.5%. In 2019, the share of expenditures for implementing the state programs in the structure of federal budget expenditures was about 61%. The relevance of the topic showing the impact of state programs on the federal budget expenditures is caused by the fact that in modern conditions, implementation of state programs contributes to harmonious developing certain life spheres in the Russian society and helps the state to direct budget funds more specifically for certain purposes within the areas of state programs implementation. The predominance of state programs gives the state the opportunity to allocate federal budget funds purposefully, as well as it provides an opportunity for the state to finance the main policy directions. Using the methods of comparison, calculation of the specific weight and others, the results are obtained that enable us to draw the following conclusions: the change in the amount of federal budget expenditures and the amount of expenditures on state programs is not proportional, that is why the share of expenditures on implementing the state programs in each period under study is different, but still makes about half of the total amount of expenditures.

References

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About authors

Pavlova Svetlana Yu.
Senior Lecturer, Accounting and A-business Department, Chuvash State University, Russia, Cheboksary (pavl-sv@yandex.ru; )
Geroev Nikita V.
Student of Economics Faculty, Chuvash State University, Russia, Cheboksary (geroev.nv@mail.ru; )

Article link

Pavlova S.Yu., Geroev N.V. The Role of State Programs in Forming the Expenditure Part of the Federal Budget [Electronic resource] // Oeconomia et Jus. – 2021. – №2. P. 21-29. – URL: http://oecomia-et-jus.ru/en/single/2021/2/4/. DOI: 10.47026/2499-9636-2021-2-21-29.