Unidentified receipts: assessment of dynamics and formation factors
Abstract and keywords
Abstract:
Modern technologies used in the exercise of the Federal Treasury's powers to account for and distribute budget revenues within the Russian Federation's budget system ensure the timely and accurate transfer of funds to unified budget accounts. An analysis of the structure and dynamics of budget revenues within the Russian Federation's budget system for the period 2021–2025 allowed the authors to conclude that, despite the growth of budget revenues, the problem of unidentified revenues remains relevant. The authors presented a mechanism for managing unidentified revenues by executive authorities. An assessment of the dynamics of unidentified federal budget revenues administered by the Federal Treasury revealed the absence of a clear trend over the period under review. The article systematizes the factors driving this trend, including the increase in the volume of financial transactions conducted by the Federal Treasury, growth in budget revenues, changes to budget legislation regarding the procedure for accounting and distributing revenues, and the introduction of the Unified Tax Payment mechanism.

Keywords:
budget, budget revenues, unidentified revenues, treasury, unified treasury account, treasury execution of the budget, execution of the budget for revenues
Text
Text (PDF): Read Download
References

1. Byudzhetnyy kodeks Rossiyskoy Federacii : Feder. zakon RF ot 31 iyulya 1998 g. № 145-FZ (red. ot 25.05.2026) // SPS «Konsul'tantPlyus».

2. Glazunova I. V., Sheptunov D. S. Kaznacheyskoe soprovozhdenie kak byudzhetno-pravovoy instrument povysheniya effektivnosti ispol'zovaniya byudzhetnyh sredstv // Akademicheskiy yuridicheskiy zhurnal. 2024. T. 25, № 1. S. 76–85. DOIhttps://doi.org/10.17150/1819-0928.2024.25(1).76-85. EDN NTYMYG.

3. Zaklyuchenie Schetnoy palaty Rossiyskoy Federacii o rezul'tatah vneshney proverki ispolneniya Federal'nogo zakona «O federal'nom byudzhete na 2022 god i na planovyy period 2023 i 2024 godov» i byudzhetnoy otchetnosti ob ispolnenii federal'nogo byudzheta za 2022 god v Federal'nom kaznacheystve (rukovoditel' Federal'nogo kaznacheystva R. E. Artyuhin) : utv. Kollegiey Schetnoy palaty Rossiyskoy Federacii 28 aprelya 2023 g. – URL: https://ach.gov.ru/upload/iblock/042/g81gbxpoo39ydo5xcgti9ygiu54ufexy.pdf (data obrascheniya: 18.05.2026).

4. Zaklyuchenie Schetnoy palaty Rossiyskoy Federacii o rezul'tatah proverki ispolneniya Federal'nogo zakona «O federal'nom byudzhete na 2024 god i na planovyy period 2025 i 2026 godov» i byudzhetnoy otchetnosti ob ispolnenii federal'nogo byudzheta za 2024 god v Federal'nom kaznacheystve (rukovoditel' Federal'nogo kaznacheystva R. E. Artyuhin) : utv. Kollegiey Schetnoy palaty Rossiyskoy Federacii 30 aprelya 2025 g. – URL: https://ach.gov.ru/upload/iblock/34f/4ofrijxyloxr6ngna0g6az1h53oqtrvu/GRBS_Kaznacheystvo.pdf (data obrascheniya: 18.05.2026).

5. Zaklyuchenie Schetnoy palaty Rossiyskoy Federacii o rezul'tatah vneshney proverki ispolneniya Federal'nogo zakona «O federal'nom byudzhete na 2023 god i na planovyy period 2024 i 2025 godov» i byudzhetnoy otchetnosti ob ispolnenii federal'nogo byudzheta za 2023 god v Federal'nom kaznacheystve (rukovoditel' Federal'nogo kaznacheystva R. E. Artyuhin) : utv. Kollegiey Schetnoy palaty Rossiyskoy Federacii 26 aprelya 2024 g. – URL: https://ach.gov.ru/upload/iblock/e0e/almnlax8f2vucu4nhx2avin54nzrmygc.pdf (data obrascheniya: 18.05.2026).

6. Kuznecova T. Z. Kaznacheyskiy mehanizm upravleniya dohodami byudzheta i ego razvitie / T. Z. Kuznecova // Izvestiya IGEA. 2005. № 1 (42). S. 41-45.

7. Federal'noe kaznacheystvo : ofic. sayt. – Moskva, 2026. – URL: https://roskazna.gov.ru/ (data obrascheniya: 05.05.2026).

8. Schukina T. V. Vliyanie vvedeniya edinogo nalogovogo platezha na process kaznacheyskogo ispolneniya dohodov byudzheta Irkutskoy oblasti / T. V. Schukina, S. S. Badmaeva // Global & Regional Research. – 2023. – T. 5, № 1. – URL : https://grr-bgu.ru/reader/article.aspx?id=25653 (data obrascheniya: 01.05.2026).

Login or Create
* Forgot password?