Pronina L.I.Institute of Public Administration and Management of Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation lipronina@mail.ru
Importance The article discusses the problem of formation of the Federal budget for 2015 and the planning period of 2016-2017, preserving in it the State priorities in regional and social policies, as well as some elements of the mechanism of such preservation. Objectives The paper points out that the Federal budget is formed on the basis of the conservative version of socio-economic forecast of the Russian Federation development for 2015 and the 2016-2017 planning period, which is characterized by a decrease in the basic parameters affecting the Federal budget revenues as compared with the forecast, taken into account formation of Federal budget for 2014 and the 2015-2016 planning period. Methods In this paper, using economic analysis, I explore various aspects of the formation of the Federal budget. To determine the absolute and relative deviations in the actual level of the studied parameters in comparison to the forecasted ones, I have applied a horizontal comparative analysis. While studying the relative growth rates and growth of indicators for a number of years to a level of basic year, I used the trend analysis. Results The research shows that the Federal budget was adopted in exceptionally difficult conditions, which determine its constrained character. Thus, the current socio-economic situation in Russia in view of the Western economic sanctions forced the Ministry of Finance of the Russian Federation to consider the legislation in first reading and initiate the adoption fallback budget providing for budget expenditures cuts, as well as provide an opportunity for the Government of the Russian Federation in case of the deterioration of the situation to use 500 billion Rubles from 3 trillion Rubles of the Reserve Fund of the Russian Federation. Conclusions and Relevance I conclude that in the today's extreme conditions, the preservation of public priorities, even in the presence of macroeconomic risks, assumes paramount importance. The paper takes into account such risks as the probable aggravation of geopolitical tension, the risks associated with inflation, oil prices, currency fluctuations, the onset of which may worsen the prognosis parameters and, accordingly, the budget system of the Russian Federation.
Keywords: Federal budget, government priorities, regional and social policy, oil and gas revenues, balance stability, Russian Federation, budget system, local government reform, social services
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