PROBLEMS OF MACRO-FINANCIAL PLANNING AND ANALYSIS OF INDICATORS OF THE BUDGETARY SYSTEM OF RUSSIA

Abstract

The article reveals the problem of planning and forecasting of indicators of the budgetary system of the
Russian Federation on the basis of systematization and analysis of macro-financial data. A wide range of statistical
data presented on the official websites is used. It’s found out that indicators of social and economic
development, underlying the budgeting process, aren’t always justified methodologically and correlated with
actual data on economic development of the country and the financial performance of previous periods. The
adjustment of parameters of the budget system is not carried out in an integrated manner, which usually takes
into account all indicators of planning and macroeconomic forecast of cyclical development of the economy.
The main directions of the development of budgetary relations in conditions of forced fiscal adjustment in
2015 are systemized. The influence of political factors and the economic crisis on indicators of the budget
system of Russia is shown. The tendencies of regress in the fiscal policy of the country as a return to the predominance
of oil and gas budget and the use of previously accumulated in the form of funds are revealed. It’s
shown how the budget deficit affected the social issues and the state of territorial entities of the Russian Federation.
The recommendations for improvement of the quality and reliability of planning and forecasting of
indicators of the budgetary system of Russia are worked out. Organizational proposals regarding planning
and analysis of items of the state budget, in particular, the calculation of deviations of target figures from the
actual data, methodological justification of the planning process in the federal laws, the comparative analysis
of information on various official websites are made. The necessity of introducing privileges for certain categories
of taxpayers in the crisis and increasing the budgetary autonomy of the regions is justified.