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.
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 analyze&d. 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 eco&nomic 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 bud&get 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 polic&y, 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 Russi&an 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 attachi&ng 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 fede&ral 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 regulation&s 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 Ukr&
