ON THE MAIN DIRECTIONS OF FORMING THE BUDGET OF BELGOROD REGION
Relevance. The level and dynamics of Russia's development, not only economically, but also as the state as a whole, largely depends on the principles of forming the revenue side of the budget, which are the basis of the current financial policy.
The study materials. This article analyzes the process of formation and execution of the country's budget, which in many respects influences the level of economic development of the state. The main attention is paid to the budget of Belgorod region, replenishment of revenue and implementation of its expenditure part. An analysis of the current state of budgetary policy has shown that a qualitative forecast of the budget influences its realism and the higher the quality of budget planning, the more effective the policy in the region is.
Results. It was possible to reveal that the main social problems have been solved in the region, financial planning is conducted at a sufficiently high level. Among the positive features, the Department of Finance and Budget Policy interacts with the tax authorities of the Belgorod region to increase the level of revenue collection and reduce arrears and conduct a systematic analysis of the income received from personal income tax and property taxes.
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