DOI: 10.25136/2409-7802.2018.4.23875

Abstract:  The subject of this research is the economic-financial relations with regards financial security and cash breaks in terms of budget execution. The object of this research is the treasury technologies aimed at managing the uniform budget, for ensuring the liquidity of budget funds. The author analyzes the treasury technologies applied in the course of budget execution for the purpose of effective debt management of the subjects of the Russian Federation via lending to public entities by the Treasury of Russia, management of the balance of uniform budget. The scientific novelty consists in the fact that the collective application of treasury technologies allows increasing the efficiency of regional budget management, attract budget credit for replenishment of balance using potentiality of budget planning and forecasting, expansion of the list of instruments that increase the liquidity of uniform budget, and consolidation of budget resources. The conclusion is made that the cash management instruments suggested by the Federal Treasury ensure the additional sustainability of budgets of treasury system within the framework of measures conducted for increasing the efficiency of public funds management.

DOI: 10.7256/2454-065X.2017.6.23594

Abstract: The object of the research is the administration process of receipts in the budgets of the Russian Federation budgetary system. The subject of the research is a set of measures aimed at the identification of payments in the accounting process and income distribution carried out by the bodies of the Federal Treasury. The author examines the reasons for assigning received monthly budget payments to the discharge of outstanding revenues. The author also analyses dynamics of the composition of the payments related to outstanding revenues and summarizes experience of the Federal Treasury bodies in cooperating with administrators of receipts, acting responsible in the budget process for bringing information about details of payments in budget revenues. The author uses such methods as the systems, statistical and logical analyses, as well as descriptive, comparative methods of processing and organizing data. The main conclusion of the research is that the reduction of outstanding revenues is a key challenge in the process of execution of budget revenues, covering all stakeholders in the process. The novelty of the research is caused by the fact that the problem of outstanding receipts to the budgetary system of the Russian Federation is considered from the point of view of the interaction between actors of budget income administration as well as their role in the information support of the process. Efficiency of budget income administration is viewed in terms of assessment of all revenue administrators but not only tax authorities. The practical importance of the research is caused by the fact that the author analyzes the dynamics of the volumes of oustanding revenues into the budgets of all levels, defines the causes of occurence of such outstanding revenues, and gives recommendations regarding how to improve the system of budget revenue administration, in particular, how to reduce the volume of oustanding revenues.

DOI: 10.7256/2454-0765.2017.3.23770

Abstract: The subject of this research is economic and financial relations arising in the process of implementing the principle of transparency of the budget system. The object of the research is the the process of submitting open budget data of the RF constituents and municipal entities. The author of the article summarizes the Russian experience of ensuring transparency of public finances and make suggestions for improvement of the mechanism of budgetary data submission. The researcher also outlines advantages that are provided for the authorities that implement the budget transperancy policy that ensures a dialogue with the population. Sergienko also describes promising areas for increasing transperancy of public finance at the municipal unit level. The methodological basis of the research involves general research methods such as analysis, synthesis, comparison, and others. The novelty of the research is caused by the fact that the author gives his own recommendations regardings submission of summarized information about budgetary data at the level of a municipal unit considering that there are very few researches devoted to budgetary data submission at the level of a municipal unit. The results of the research demonstrate that encouragement of municipal units by the regional authorities contributes to the growth of submitted budgetary data open for the population which enables the feedback between the population and authorities.     

DOI: 10.7256/2409-7802.2016.4.17773

Abstract: The object of research is the mechanism of liquidity management of unified budget accounts in the Russian Federation through the compilation of cash plan, placing the available balance on bank deposits. The subject of research is the technology of the single budget account, used in the execution of the budget. The author details the theoretical and practical aspects of the free residue of the budget on a single account of the regional budget. Particular attention is paid placement technology in bank deposits available balance the budget. The experience of some Russian regions based on the study of dynamics of revenues from accommodation residues. The methodological basis is based on scientific methods, including analysis, synthesis, comparison, and in the special (economic and mathematical and statistical). A key conclusion of the results of the study: to improve the mechanism for placing the free balance on the single account of regional budgets require union members such procedures and consolidation at the legislative level criteria for the selection of financial institutions participating in the offering, in order to minimize the risks involved. The novelty of the study is that research of regional experience virtually not represented in scientific articles of economists in the Russian Federation. The practical significance of the research results is the possibility of using the proposed variant of the interaction of the Federal Treasury and the financial authorities of the Russian Federation.

DOI: 10.7256/2454-0765.2016.2.17794

Abstract: The object of the research is the process of the development of pharmaceutical cluster in the Kaluga region. The subject of the research is a set of measures aimed at creating conditions for the development of the pharmaceutical industry in a particular region. The authors examine the prerequisites and conditions for the development of the pharmaceutical cluster in the specific constituent of the Russian Federation. Special attention is paid to the tools of support from the government of the region on the implementation of investment policy in the development of the pharmaceutical industry and strategies for the industry development in the region. In their research the authors have used the systems, statistical and logical analysis methods as well as descriptive and comparative methods of processing and systematization of data. The main conclusion made on the basis of the research results is the following: for the development of strategically important industries for the economy of the country it is required to create certain infrastructure and administration in additional to budget investments inculding regional investments. The novelty of the research is caused by the fact that the authors define the role of public authorities at the regional level and industry sector in stimulating investment activities and establishing appropriate procedures and standards governing the development of the pharmaceutical cluster. The results can be used to develop regional regulatory acts aimed at regulation of investment activity, as well as to adjust existing documents. The results of the study can serve as a basis for further research in the field of formulation and evaluation of investment activities in the constituent entities of the Russian Federation.