Molchanov I.N., Molchanova N.P., Nurislamova N.R. PROGRAM-TARGETED APPROACH IN PUBLIC FINANCE MANAGEMENT: MODERN PROBLEMS OF BUDGETARY PLANNING
DOI: https://doi.org/10.15688/ek.jvolsu.2021.2.9
Igor N. Molchanov
Doctor of Sciences (Economics), Professor, Department of Political Economy, Lomonosov Moscow State University, Leninskie gory, 1, 119991 Moscow, Russian Federation; Professor, Department of Public Finance, Financial University Under the Government of the Russian Federation, Prosp. Leningradskiy, 49, 125167 Moscow, Russian Federation,
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, https://orcid.org/0000-0003-4252-2387
Natalia P. Molchanova
Doctor of Sciences (Economics), Professor, Associate Professor, Department of Public Finance, Financial University Under the Government of the Russian Federation, Prosp. Leningradskiy, 49, 125167 Moscow, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-3019-0672
Natalia R. Nurislamova
Bachelor of Economics, Researcher, Financial University Under the Government of the Russian Federation, Prosp. Leningradskiy, 49, 125167 Moscow, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-4330-4851
Abstract. The purpose of the article is to identify areas for improving budgetary planning tools as an integral part of public finance management. The level of quality of budgetary planning is an important factor in balancing budgets at different levels of the budget system at the time of increasing global instability. Effective measures are taken under conditions of permanent improvement of financial management, based on the use of advanced information technologies, innovative methods for assessing the socio-economic situation of public-law entities. Theoretical and methodological bases of functioning of the budgetary planning system, the possible ways of its improvement in the context of institutional transformations are identified. During the period of actualization of strategic goal-setting in the economy, for the development of the financial management system in terms of improving the budget process, a detailed analysis and assessment of the impact of internal and external factors on the financial and economic environment is required. Opportunities to identify certain patterns and objective trends in the dynamics of macroeconomic indicators and parameters of budgets of the budgetary system are created on this basis. The timeliness of the use of such financial tools as budgeting, result orientation and program-targeted planning, the use of which allows to link the expenditures of public-law entities with the current financial policy, as well as to increase the degree of openness and transparency of the budgetary process, has been proved. Conclusions on the advisability of applying best foreign practices in the activities of financial management bodies at the subnational level are drawn. The key areas of further research in the spatial aspect are the development of multivariate forecasts and econometric models that make it possible to assess the possibilities of economic development of the country and the tax potential of administrative-territorial units.
Key words: budgetary and tax policy, budgetary planning, state expenditures of public-law entities, financial regulation, budget tax expenditures, state programs.
PROGRAM-TARGETED APPROACH IN PUBLIC FINANCE MANAGEMENT: MODERN PROBLEMS OF BUDGETARY PLANNING by Molchanov I.N., Molchanova N.P., Nurislamova N.R. is licensed under a Creative Commons Attribution 4.0 International License.
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