Analysis of Penza Region’s budget execution of 2022 comparing with the plans of 2023 and 2024
DOI:
https://doi.org/10.47451/tss2023-12-01Keywords:
Penza region, revenue budget, expenditure budget, tax policy of the Russian Federation, Russian FederationAbstract
The relevance of the topic of the work is determined by the fact that each subject of the Russian Federation has its budget, designed to fulfill the expenditure obligations of the Russian Federation subject. At the same time, it is worth noting that any budget, regardless of its level, always consists of three elements – formation, distribution and execution. The study object was the social relations developing in the sphere of budgetary legal relations in the Penza Region. The study subject was the legal norms fixing the principles of forming subject’s budget of the and budgetary legal relations, just like the study of the actual regional budgets of the Russian Federation for 2021 and 2022, the budget plan of the region for 2023. The study purpose was to research Penza Region’s budget and compare the budget of 2021 and 2022 with the budget plan for 2023. The practical significance of the study lies in the author’s formulation of conclusions. These proposals can be used in standard-setting activities to improve the legal regulation of the organisation and functioning, budgeting of the Penza Region, considering the specific features of the subject. Together with the above suggestions and recommendations, the conclusions can be used in teaching the disciplines of Financial Law to students in the areas of training and specialties of the legal profile.
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