Optimization of revenues and expenditures of the federal budget of the Russian Federation as a factor in increasing the effectiveness of budget policy

Fatima Ninalalova; Madina Mallaeva

doi:10.26118/5780.2025.85.45.024

UDC 336.5.018

OPTIMIZATION OF REVENUES AND EXPENDITURES OF THE FEDERAL BUDGET OF THE RUSSIAN FEDERATION AS A FACTOR IN INCREASING THE EFFECTIVENESS OF BUDGET POLICY Optimization of revenues and expenditures of the federal budget of the Russian Federation as a factor in increasing the effectiveness of budget policy

АА Аа

Published in Journal of Applied Research · Issue 11 · ELocator: 172-179 · Rubric: SCIENTIFIC ARTICLES

DOI: https://doi.org/10.26118/5780.2025.85.45.024

Received: 16.12.2025 Accepted: 27.12.2025 Published: 27.12.2025

Authors

Fatima Ninalalova

Madina Mallaeva

Fatima Ninalalova

Academic degree: candidate of economic sciences

Science rang: docent author.academy_titles.32

Dagestan State University associate professor · Finance and Credit · Makhachkala

Madina Mallaeva

Academic degree: candidate of economic sciences

Science rang: docent

Dagestan State University Associate Professor · kafedra politicheskoy ekonomii · Russian Federation · Makhachkala

ABSTRACT

The federal budget is a crucial element of the budgetary system, intended to address strategic objectives of national importance. This determines the relevance of this study's topic and the need to identify areas for addressing budgetary security issues and improving the efficiency of budget expenditures. This article examines the structure of the Russian Federation federal budget for the current and planning periods, assesses its status, and analyzes federal budget expenditures. Based on this analysis, problems with its status are identified, the provisions of the new tax reform are assessed, and specific areas for improving budget policy are proposed, encompassing measures to optimize budget expenditures and proposals for the application of budgeting methods. The use of modern budgeting methods will make it possible to optimize budget expenditures, which is especially important for the allocation of public finances and their use in the implementation of state programs in the field of socio-economic development.

KEYWORDS

budget system, federal budget, budget revenues, budget expenditures, budget deficit, tax reform, budgeting, national projects, budget execution

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Ninalalova F. I., Mallaeva M. I. Optimization of revenues and expenditures of the federal budget of the Russian Federation as a factor in increasing the effectiveness of budget policy // Journal of Applied Research. 2025. no. 11. 172-179. DOI: https://doi.org/10.26118/5780.2025.85.45.024. (Date of access 27.10.2026).

MLA

Fatima Ninalalova, Mallaeva M. I.. "Optimization of revenues and expenditures of the federal budget of the Russian Federation as a factor in increasing the effectiveness of budget policy." Journal of Applied Research.11 (2025): 172-179. DOI: https://doi.org/10.26118/5780.2025.85.45.024.

APA

Ninalalova F. I., Mallaeva M. I. (2025). Optimization of revenues and expenditures of the federal budget of the Russian Federation as a factor in increasing the effectiveness of budget policy. Journal of Applied Research(11), 172-179. https://doi.org/10.26118/5780.2025.85.45.024

Chicago

Fatima Ninalalova, Mallaeva M. I.. "Optimization of revenues and expenditures of the federal budget of the Russian Federation as a factor in increasing the effectiveness of budget policy." Journal of Applied Research, no. 11 (2025): 172-179. https://doi.org/10.26118/5780.2025.85.45.024.

WIKI

{{cite journal | author = Ninalalova F. I., Mallaeva M. I. | title = Optimization of revenues and expenditures of the federal budget of the Russian Federation as a factor in increasing the effectiveness of budget policy | journal = Journal of Applied Research | year = 2025 | issue = 11 | pages = 172-179 | doi = 10.26118/5780.2025.85.45.024 }}

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