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ИД «Финансы и кредит»






Finance and Credit

State budget management in the Russian Federation

Vol. 27, Iss. 3, MARCH 2021

Received: 24 December 2020

Received in revised form: 21 January 2021

Accepted: 4 February 2021

Available online: 30 March 2021

Subject Heading: FISCAL SYSTEM

JEL Classification: Н61

Pages: 649–671


Andrei G. LUKIN Samara State University of Economics (SSEU), Samara, Russian Federation


Subject. This article explores the theoretical foundations of the present State budget management structure in Russia.
Objectives. The article aims to justify the need to reform the structure of the State budget management in the Russian Federation in order to increase susceptibility and adaptability to new goals and objectives, as well as to new methods of public financial management.
Methods. For the study, I used the methods of analysis and synthesis, generalization, abstraction, induction, and modeling.
Results. Using budgeting tools, I show that the development of the State budget management structure in the Russian Federation was stopped after the second phase of budget reform. This led to the formation of a cumulative system for managing the State financial resources, which effectively excluded any influence of the public treasurers on the financial activities of inferior treasurers and recipients of budget funds. Such a structure does not provide an opportunity to assess and monitor the effectiveness of budget funds use by subordinate organizations. It also fails to create an effective system for managing budgetary risks, especially the risks of deviant activities of government employees.
Conclusions. The article concludes that within the framework of the current stage of budget reform in the Russian Federation, based on the methodology of budgeting and domestic practices of public financial management, it is necessary to continue developing an effective structure of State budget management. Otherwise, the implementation of large-scale national projects and budget reform itself is under threat of failure.

Keywords: financial administration, public budget management, fiscal federalism, budgeting


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