Target settings of the regional budget and tax policy (on the example of the Krasnodar territory)

The article summarizes the results of the implementation of the budget and tax policy of the Krasnodar territory for 2020. The complexity of managing public finances against the background of the CAVID-19 pandemic was highlighted, which led to the need to adjust the planned amount of tax revenues in the direction of their reduction, and at the same time to mobilize large amounts of gratuitous revenues. Approaches to the formation of budget and tax policy goals for the upcoming period 2021-2023, taking into account external conditions, are justified. Priority measures are presented for optimizing the revenue and expenditure side of the budget, as well as managing inter-budgetary relations with local budgets at the territorial level.