The article proves that state programs turn to be the basic tool for increasing the effectiveness of budget expenditures within the framework of program-targeted budget planning and forecasting framework. Obligatory conditions for openness, departmentalism, and effectiveness of state programs implementation correspond to the need to ensure the transparency of budget procedures and openness of authorities' activities. The article is aimed at studying the conceptual approaches of executive bodies in ensuring the effective management of state programs including disclosure of the specifics of the development of state programs, increasing their effectiveness and monitoring the use of budgetary funds on the basis of finding a balance between the increasingly complicated tasks of the state budget policy and the established budgetary opportunities. To achieve the goal, the following objectives are set: revealing methodological approaches to the formation of state programs; suggesting ways to improve the evaluation of state programs effectiveness at all stages of the budget process on the basis of the system of indicators; outlining the prospects for planning and financing state programs. The article suggests conclusions on the improving the quality of management and control of state programs as an obligatory condition for effective and responsible management of budgetary funds.
Purpose: The study aims to identify the prospects for the application of modern methods of balancing the budgets of the constituent entities of the Russian Federation. Design/Methodology/Approach: The formation of balanced budgets of the constituent entities of the Russian Federation is intended to provide funding for priority expenditures of the regions effectively, predetermining the need to identify the features of the implementation of scientific theories about the balance of budgets, to highlight the problems of the budget legislation of the Russian Federation and to determine the prospects for the use of traditional and new market methods of regulating the basic parameters of budgets. Findings: Authors grounded the need for complex application of methods of balancing budgets for the main parameters to increase tax and non-tax revenues, the formation of expenses regarding their optimization and efficiency, weighted debt policy, improving intergovernmental relations. The authors recommended the development of standards for applying methods of balancing budgets. Practical implications: The results of the study can be considered in the practice of forming the basic parameters of the budgets of the constituent entities of the Russian Federation in the context of limited budget funds to strengthen budget revenues. Originality/Value: The main contribution of this study is to justify the complexity of the application of methods of balancing budgets, as well as to shift the emphasis on the regulation of domestic debt relations in the context of economic uncertainty.
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