The concept of ensuring the revenue base stability of the budgets in Russian Federation

The article presents the concept of ensuring the stability of the revenue base of the budgets of the budget system of the Russian Federation, which should be implemented within the framework of the financial mechanism for the implementation of the financial policy of the Russian Federation, correspond to the multitasking and complexity of problems affecting the formation of revenues of the budget system of the Russian Federation. The purpose of the study: to develop practical proposals for improving the existing financial mechanism related to ensuring the stability of income flows to the budget system of the Russian Federation. The study was conducted using modern methods of information processing (coefficient analysis, graphical and statistical methods). The specifics of the formation of revenues of the budget system in the conditions of financial sanctions and inflationary economy are revealed. There are characteristic features of the financial mechanism necessary to ensure their stability disclosed. The modern specifics of inter-budgetary financing mechanism on the basis of inter-budgetary transfers are determined. Conclusions. The features of modern fiscal policy are predetermined by the parameters of the financial mechanism that ensures the stability of income flows to the budget system of the Russian Federation. The federal budget is heavily dependent on the external economic situation on the world commodity markets. The main priority of inter-budgetary regulation is the balance of regional and local budgets. The Russian Federation has a rather complex and opaque methodology for distributing subsidies to equalize the budgetary provision of the subjects of the Russian Federation.