The article notes that using special-purpose programs and introducing a result-oriented budgeting into budgetary practice require reconsidering the issues related to budget decentralization of the budgetary system both horizontally and vertically. However, for the time being, the federal center and the majority of the RF subjects have little interest in applying new technologies of the budgetary process organization. This situation makes it impossible to take full advantage of program-based budgeting.
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