Dynamics and neutralization of modern risk in the budget system

In an article in the context of the overall peer review of the Russian Federation the draft federal budget for 2016 laid down in it are analyzed key provisions and principles of the entire fiscal structure, which, in my opinion, is unsustainable. The features implemented in Russia budgetary policy, to a certain extent limited and weakly activated to neutralize the fiscal risks, which systematized the author and considered them in detail. We propose a mechanism to minimize fiscal risks and justified measures related to improving the efficiency of budget spending and to overcome negative tendencies in the development of the budget system of the country.