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<article article-type="research-article" dtd-version="1.2" xml:lang="ru" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><front><journal-meta><journal-id journal-id-type="issn">2409-1634</journal-id><journal-title-group><journal-title>Research result. Economic Research</journal-title></journal-title-group><issn pub-type="epub">2409-1634</issn></journal-meta><article-meta><article-id pub-id-type="doi">10.18413/2409-1634-2019-5-2-0-6</article-id><article-id pub-id-type="publisher-id">1735</article-id><article-categories><subj-group subj-group-type="heading"><subject>FINANCE</subject></subj-group></article-categories><title-group><article-title>THE ESSENCE OF THE BUDGET POLICY  OF THE REGION</article-title><trans-title-group xml:lang="en"><trans-title>THE ESSENCE OF THE BUDGET POLICY  OF THE REGION</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author"><name-alternatives><name xml:lang="ru"><surname>Sabrina</surname><given-names>Galina Gennadievna</given-names></name><name xml:lang="en"><surname>Sabrina</surname><given-names>Galina Gennadievna</given-names></name></name-alternatives><email>zabnina_g@bsu.edu.ru</email></contrib><contrib contrib-type="author"><name-alternatives><name xml:lang="ru"><surname>Sorokin</surname><given-names>Ilya I.</given-names></name><name xml:lang="en"><surname>Sorokin</surname><given-names>Ilya I.</given-names></name></name-alternatives></contrib></contrib-group><pub-date pub-type="epub"><year>2019</year></pub-date><volume>5</volume><issue>2</issue><fpage>0</fpage><lpage>0</lpage><self-uri content-type="pdf" xlink:href="/media/economic/2019/2/Экономические_исследования_ОКОН-52-58.pdf" /><abstract xml:lang="ru"><p>The article covers the features of fiscal policy and budget planning on the example of the Belgorod region. The author discusses the theoretical bases of fiscal policy and budget planning, summarizes scientific approaches to the definition of the essence and relationship of these concepts, and explains her own position to understanding of their content and objectives. The author also determines the role of budget policy and its place in budget planning, as well as the need to comply with its objectives at the regional level.</p></abstract><trans-abstract xml:lang="en"><p>The article covers the features of fiscal policy and budget planning on the example of the Belgorod region. The author discusses the theoretical bases of fiscal policy and budget planning, summarizes scientific approaches to the definition of the essence and relationship of these concepts, and explains her own position to understanding of their content and objectives. The author also determines the role of budget policy and its place in budget planning, as well as the need to comply with its objectives at the regional level.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>Budget</kwd><kwd>budget planning</kwd><kwd>budgeting</kwd><kwd>budget revenue</kwd><kwd>budget</kwd><kwd>budget deficit</kwd><kwd>budget surplus</kwd></kwd-group><kwd-group xml:lang="en"><kwd>Budget</kwd><kwd>budget planning</kwd><kwd>budgeting</kwd><kwd>budget revenue</kwd><kwd>budget</kwd><kwd>budget deficit</kwd><kwd>budget surplus</kwd></kwd-group></article-meta></front><back><ref-list><title>Список литературы</title><ref id="B1"><mixed-citation>The Budget Code of the Russian Federation of 31.07.1998 # 145-FZ (ed. by 15.04.2019) [electronic resource]: access mode//URL: http://base.consultant.ru (Accessed 17 April 2019).</mixed-citation></ref><ref id="B2"><mixed-citation>&amp;nbsp;The budget and budgetary process in the Belgorod region, The Belgorod Region Law (amended in November 30, 2018 year) access mode//https://belregion.ru/upload/iblock/7ed/397-%D0%BF%D0%BF.pdf (Accessed 12 February 2019).</mixed-citation></ref><ref id="B3"><mixed-citation>&amp;nbsp;Amending and supplementing the Act of the Belgorod region &amp;quot;On the regional budget for 2018: The Belgorod Region Law [electronic resource]: access mode//URL: http://https://belregion.ru/upload/iblock/04b/372.pdf (Accessed 15 March 2019).</mixed-citation></ref><ref id="B4"><mixed-citation>Vaganova, O.V., (2017). 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