The article is devoted to the assessment of changes in the budgets of the constituent entities of the Russian Federation that are part of the Ural Federal District, which they have undergone in connection with the change in the macroeconomic situation in the country and regions. The article provides an overview of scientific research on the topic under consideration. On the basis of open official data, using general scientific methods, the influence of the introduced restrictive measures related to the fight against the spread of coronavirus infection on the regional budgets of the constituent entities of the Russian Federation of the Ural Federal District is shown. The analysis is carried out in the context of the structure of sources of formation of budget revenues, as well as in the areas of spending financial resources of the regions of the Ural Federal District, an assessment of the balance of the studied budgets is given. Comparative analysis was carried out for the first half of 2019 and 2020.
The results obtained indicate that in the revenue part of the studied budgets of the constituent entities of the Russian Federation, tax revenues from profits and incomes have significantly decreased. All the regional budgets under consideration show an increase in gratuitous receipts. In the expenditure part of the budgets, the increase is mainly noted in the sections "Healthcare" and "Social policy".
Thus, measures of state support in the first half of 2020 made it possible to maintain a budget surplus in four of the six subjects of the Russian Federation of the Ural Federal District. However, the current situation with the spread of coronavirus infection does not allow making optimistic forecasts for the further filling of the revenues of regional budgets. The situation is similar with the expenditure side – they will increase due to the growth of social expenditures, which will affect the balance of regional budgets.