The essence of the state budget and the methodology for assessing the formation of its revenue part

Анотація

In the modern realities of the development of the state and its economy, it is especially important to pay attention to the issues of effective formation of the revenue side of budgets. Since it is the quality of the generated revenues, as well as their sufficient quantity, that determines how timely and in full the state programs planned for a particular period of time will be implemented. In addition, it is important to emphasize that today there is no unified methodology for analyzing the revenue side of the state budget in the economic literature, which complicates the process of evaluating the effectiveness of its formation. In this regard, the issues of clarifying the essence of the concept under study, as well as the development of an assessment mechanism and a methodology for analyzing the revenue side of state budgets are quite relevant today. The article examines the essence of the state budget, as well as the structure of the budget system of the Russian Federation. The definition of the essence of federal budget revenues and its components is given. The authors propose a mechanism for assessing the revenue side of the state budgets, which includes the author's methodology for analyzing the object of research.

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