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Finance and Credit
 

Budget’s reserves: content and development perspectives

Vol. 18, Iss. 1, JANUARY 2012

Available online: 10 January 2012

Subject Heading: Budgetary system

JEL Classification: 

Shmigol N.S. Ph.D., associate professor of department “Finance” Financial University under the Government of the Russian Federation
avt896112@ yandex.ru

The article discusses the formation and use of budget reserves at federal level of the Russian Federation budgetary system. The different types of reserve funds are defined, the author's vision of problems, inhibiting the effective functioning of federal budgetary reserves under current economic conditions are presented.

Keywords: budgetary reserves, reserve funds, budgetary system, federal budget, presidential reserve fund, reserve fund of the Government of the Russian Federation, government reserve fund for emergency and disaster prevention and relief, Reserve Fund, National Welfare Fund, foreign experience

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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