Shvetsov Iu.G.Doctor of Economics, Professor, Head of Department of Finance and Credit, Altay Academy of Economics and Law, Barnaul, Russian Federation yu.shvetsov@mail.ru
Bulash O.А.Senior of Lecturer, Department of Finance and Credit, Altay Academy of Economics and Law, Barnaul, Russian Federation bulash_oa@mail.ru
The article considers the problem of the improvement of budgetary regulation in RF. The authors presents the main disadvantages in the acting mechanism of the formation of state financial resources in the society, the flaws of the theory of budget and reveal the most important directions of the transformation of budgetary flows in the national economy. The authors give the characteristic of the component elements of the proposed system of formation and regulation of the budgetary resources of state.
Keywords: budget, budgetary system, tax, public finances, code, regulation
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