Boltinova, O.V. On the issue of greater efficiency of budget expenditures in the Russian Federation

Abstract: The article concerns the system of legal regulation of efficiency of budget expenditures in the framework of goal-oriented budgeting, substantiation of priorities and expected results through calculation of their efficiency, principles of financing autonomous, budgetary and fiscal institutions, facilitating goal-oriented and efficient use of budgetary funds, program method of planning of financial activities, issues of improvement of the legislation of state and municipal purchases, legal regime for the formation of a sustainable financial basis for the implementation of expenditure obligations based upon the modern principles of efficient management of state and municipal finances, as well as normative acts, scientific works and norms of foreign legislation, regulating analogous relation, the methods used include combination of general scientific and specific methods for the cognition of legal reality. In the process of scientific study the author used methods of analysis and synthesis, systemic structural and systemic legal analysis, as well as a dialectic method. The scientific novelty concerns the study of efficiency of budget expenditures within the framework of goal-oriented budgeting, as one of the methods for the more efficient expenditures. It is established that the spending are connected to the programs, services, types of activities and their results. The author singles out general and specific principles for the financing of budgetary, fiscal and autonomous institutions. It is proven that provision of inter-budgetary transfers guarantees implementation of a unified budgetary policy, while the subsidies serve as one of the forms of state support, stimulating the activities of the constituent subjects of the Russian Federation in the sphere of development of regional economies and social structures, involvement of the federal budget funds in the priority directions for the investment spending, facilitating the regional development according to the priority directions of state support. Improvement of the quality of state services is implemented through the mechanism of delegation of federal spheres of competence to the level of the constituent subjects of the Russian Federation with the provision of subventions as financial guarantees for the said competences.

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