In the modern conditions, the sustainability of the budget system of the Russian Federation depends to a large extent on the stability of revenues and effective management of tax and non-tax revenues. The article discusses the possibilities for budget revenue growth on the basis of improving revenue management. The author identifies a number of problems in the sphere of assessing the management of budget revenues. They include inefficiency of certain benefits applied to taxes and charges; low impact of non-tax revenues on budget formation caused by shortcomings in their administration; numerous mandatory payments that increase fiscal burden but are not transferred to the budgets; low quality of budget revenue forecasting. The author analyzes theoretical approaches and provides practical recommendations on applying tax preferences and tax expenditures evaluation, on improving the mechanism of mobilization of certain types of non-tax revenues and budget revenue forecasting. The article summarizes the experience of government authorities of the Russian Federation constituent entities in the methodological support to assessing the effectiveness of tax incentives, and determines the prospects of its application at the federal level. The author considers approaches to assessing the effectiveness of tax incentives, identifies instruments to counteract ineffective tax incentives and measures to improve the administration of non-tax revenues. The article includes proposals to improve legal framework, which specifically relate to defining tax incentives as a subject of monitoring and assessment; defining tax expenditures; expanding the composition of non-tax revenues of budgets by inclusion of certain types of payments; formulating requirements for exercising the right of government authorities to establish statutory payments and charges; identifying tools and procedures for revenue forecasting. The author emphasizes the importance of searching for new directions and tools in the sphere of budget revenue management that would provide for mobilization of internal financial reserves and contribute to budget stability.
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