К вопросу о природе бюджетного дефицита

The article deals with theoretical issues related to the nature of the formation of the state budget deficit. A short excursion into the history of the development of the fundamental principles for the formation of the budgetary system of Russia was carried out, which made it possible to better understand the nature of the budget deficit, the problems and the settlement of the budget deficit of the Russian Federation, and its role in modern society. The reasons for the emergence and formation of the state budget deficit are revealed. The main budget deficit types have been determined. The characteristic of the main factors influencing the emergence of the deficit is given: political, natural, economic, as well as existing types of deficit - primary, structural, operational and quasi-fiscal. Active and passive forms of deficiency are considered, as well as ways of covering the emerging deficit. To a large extent, a balanced tax system influences the budget of any state. The article focuses on the fact that one of the most important economic regulators functioning in public production and servicing all its spheres and sectors, as well as the basis of the financial and credit mechanism of state regulation of the economy, is a multifaceted tax system. The emphasis is placed on the fact that taxes and the entire tax system, its flexibility and mobility are a powerful tool for managing the economy in a market. The socio-economic essence of taxes is revealed. The authors show the interconnection and interdependence of a flexible, mobile taxation system with the financial system of the state, its effective functioning throughout the national economy. Attention is drawn to the interdependence of the effective functioning of the entire national economy on the extent to which the tax system is properly constructed. The article reveals the fundamental essence of taxation as an economic growth, with the help of which the state influences the market economy in the conditions of market relations. The world experience of the manifestation of the budget deficit, both negative and positive, is considered. The authors did not ignore the problem of the "hidden" budget deficit, which arises as a result of "inept" compilation of the state budget without taking into account the prevailing economic situation. The socio-economic significance of the budget deficit, its main contradictions is revealed, its nature and influence on the general condition of small and medium-sized businesses and on the general state of the economy of the whole state are given.