СВІТОВИЙ ДОСВІД ФОРМУВАННЯ І РЕАЛІЗАЦІЇ ЕФЕКТИВНОЇ БЮДЖЕТНОЇ ПОЛІТИКИ: ПРАКТИКА РОСІЙСЬКОЇ ФЕДЕРАЦІЇ

Анотація

Анотація. В статті розкрито теоретичні і практичні аспектів формування та реалізації бюджетної політики, сучасні тенденції і перспективи її здійснення в умовах глобалізації, на прикладі Російської Федерації. Проаналізовано нормативно-правову базу реалізації бюджетної політик, виокремлено проблеми впровадження та критерії ефективності бюджетної політики в Російській Федерації. Визначено напрями переходу до стимулюючої бюджетно-податкової політики у контексті можливостей використання російського досвіду в Україні.
Ключові слова: фінансова політика; бюджетна політика; бюджетно-податкова політика; бюджетна система; бюджетні доходи; бюджетні витрати.

THE WORLD EXPERIENCE OF FORMING AND IMPLEMENTATION OF EFFECTIVE BUDGET POLICY: PRACTICE OF THE RUSSIAN FEDERATION
Mazurenko V. P. Ph. D. in Economics, Professor of the Department International Business, Institute of International Relations Taras Shevchenko National University of Kyiv.
Abstract. One of the actual problems of the modern stage of the development of Ukraine is the rising of state and local budget resources, the majority of which are subsidized. In spite of budget reforming many problems of budget system functioning, forming and implementation of effective budget policy remain unsolved. No effective budget management has been implemented within the last years, the basic drawbacks of which are misapplication of funds, imperfection of the program method of funds utilization, lack of public control of funds utilization and their plundering, dissipation of budget resources among petty administrative-territorial units.
It is no coincidence that in modern published works on financial issues the problems of further budget reforming and increase of budget policy effectiveness has been raised. The fulfilment of further scientific research of upgrading Ukraine’s budget policy adjusted to the world experience especially of near abroad countries is urgent. Theoretical and practical aspects of forming and implementation of budget policy, modern trends of their fulfilment in conditions of globalization, following the example of the Russian Federation have been revealed. Regulatory and legal framework of budget policy was analyzed. The budget policy of the next fiscal year is defined by the budgetary message of the President of Russia. The Budgetary message gives strategic and short-term landmarks of budget policy, coordinated with the general aims and tasks of the state economic policy, determinant in the midterm budget planning and in designing the federal budget draft for the next fiscal year.
The problems of implementation and budget policy effectiveness in the Russian Federation have been singled out. Today the budget policy in Russia is directed at reforming a chain of problem zones? Among which tax reform, restructuring and optimization of budget expenditures, restructuring and optimization of the income part of the budget; restructuring and optimization of the budget expenditures; regulation of budget deficit and upgrading of budget procedures; creation of an effective system of inter-budget relations based on the federal budget development. To attain the tactical and strategic aims of the budget policy, determined by the priority functions of the Russian Federation in every discrete period of territories’ evolution, the central government tries to achieve delimitation of expendable mandates among the organs of state power of the subjects of Russian Federation and organs of local government. The strategic directions of budget policy directed at creating an effective mechanism of inter budget interaction are as follows: restructuring of the budget system from the standpoint of rational attaching for each of its levels of debit and credit mandates with orientation on one’s own tax resources at forming local budgets, and not financial assistance; balancing of demands and duties of state power and local authorities; legal binding of the federal level of budget mandates in relations between subjects of the Russian Federation and municipalities; elaboration of a united efficient methodology of estimating financial help to local and regional budgets, the establishment of uniform regulations of organs of power work in the budget process. In the context of exploring the experience of budget policy in the Russian Federation the directions of transition to the stimulating budget-tax policy using the experience of Russian experience in Ukraine. The directions of upgrading the effectiveness of domestic budget policy were offered. The achieve the aims mentioned above one should solve a number of tasks: the intensify fiscal discipline; the improve the management of state debt; the upgrade the effectiveness of capital expenditures; to improve the transparency of state finances and widen the analyses of the conditions of state sector; to implement the mid-term planning improve financial management of the state enterprise; to fulfill complementary reforms in power engineering; infrastructural sectors, spheres of tax and social policy.

Key words: financial policy, budget policy; budget-taxing policy; budget – system; budget incomes; budget spending.

МИРОВОЙ ОПЫТ ФОРМИРОВАНИЯ И РЕАЛИЗАЦИИ ЭФФЕКТИВНОЙ БЮДЖЕТНОЙ ПОЛИТИКИ: ПРАКТИКА РОССИЙСКОЙ ФЕДЕРАЦИИ
Мазуренко В. П.  Кандидат экономических наук, профессор кафедры международного бизнеса Института международных отношений Киевского национального университета имени Тараса Шевченко.
Аннотация. В статье раскрыты теоретические и практические аспекты формирования и реализации бюджетной политики, современные тенденции и перспективы ее осуществления в условиях глобализации, на примере Российской Федерации. Проанализирована нормативно-правовая база реализации бюджетной политики, выделены проблемы внедрения и критерии эффективности бюджетной политики в Российской Федерации. Определены направления перехода к стимулирующей бюджетно-налоговой политике в контексте возможностей использования российского опыта в Украине.
Ключевые слова: финансовая политика; бюджетная политика; бюджетно-налоговая политика; бюджетная система; бюджетные доходы; бюджетные расходы.