Development of Budget Rules in the Context of Increasing Budget Sustainability

The article discusses issues of theory and practice in the development of budget rules, the reasons for the lack of a universal approach in their interpretation and application. The main trends in the evolution of budget rules, the reasons for their changes and suspensions, the expansion of regulatory parameters and the tasks to be solved are considered, taking into account research conducted by Russian and foreign economists. The main characteristics of the current concept of budget rules in Russia are presented in connection with forecast economic indicators. An attempt has been made to find out the reasons for not achieving the desired result when applying budget rules and possible areas of work to eliminate them are noted. The conditions used in the world practice of constructing budget rules are considered, the adaptation of which to Russian reality could help strengthen their position as a tool for increasing budget sustainability. A number of indicators characterizing the effectiveness and problematic aspects in the application of budget rules in Russia in 2020–2024 are considered, attention is focused on the need to preserve the National Welfare Fund not only as a stabilization fund, but also as a development institution. A conclusion is drawn about the influence of internal and external economic factors on the quality of implementation of the budget rule.