The mechanism of formation of the budgets of the subjects of the Russian Federation in the conditions of the federative government device

The article reveals various approaches to the definition of the concept of “budget formation”. The problems of forming the revenue base of regional budgets are analyzed on the example of the Republic of Dagestan. The main sources of increase in tax revenues to regional and local budgets are considered. Particular attention is paid to the main factor in increasing revenues to the budget of the Republic of Dagestan. It is emphasized that the budget formation mechanism acts as the main tool with the help of which the state and local government bodies form their budgets. The priority strategic tasks of the modern tax policy of the Republic of Dagestan are analyzed.