Analysis of Budget Revenues and Expenditures of the Republic of Tatarstan

The article examines the current state of budget revenues and expenditures on a regional scale in the Republic of Tatarstan. The author considers the key areas of funds spent by regional executive authorities of the subjects of the Russian Federation as a whole, and financial and budgetary flows across the economy of the Republic of Tatarstan. The current state and quality of the formation of budget revenues and expenditures in the region is infl uenced by a large number of external and internal factors, including the level of financial security, the index of tax potential, the coefficient of budget security, taking into account subsidies. The results of the study presented in the article are devoted to the analysis and dynamics of these parameters of the eff ectiveness of accumulating budget revenues and the rationality of spending funds of the regional budget of the Republic of Tatarstan. The statement of the facts that a significant share of fi nancial resources has been withdrawn from the budget and tax turnover of the studied region reflects the role of budget fl ows in the reproduction of material goods and services of the most important sectors of the real economy: industrial production; construction; agriculture and agriculture, etc. One of the fundamental observations identifi ed in the course of the study is the thesis about the relationship and interdependence of budget and tax flows in the region with financial flows from the consolidation of budget subsidies. The article notes the role of the budget impulse as a tool for probabilistic assessment of the effectiveness of budget revenues and expenditures. The use of this tool in the practice of forecasting the budget of the region is able to infl uence the quality of budget policy on the fi nancial and budgetary flows of the Republic of Tatarstan. The author describes the current state of public debt in the subjects of the Russian Federation, and examines the issues of its occurrence in the budget of the Republic of Tatarstan. As a result of the study, recommendations have been developed to improve the stability of the fi nancial security of the region and the government’s ability to ensure timely repayment of domestic public debt.