Non-tax income of the subject of the russian federation budget: administration problems and possible solutions

The article presents the authors' conclusions on the results of a study of the budget process procedures regarding the execution of non-tax budget revenues of a constituent entity of the Russian Federation, and specifically, revenues from the use and sale of non-financial assets of public law education: the most problematic aspects of legal regulation and revenue administration practices are highlighted; conclusions are drawn on the need for measures to amend the existing legal and methodological support of the investigated procedures, the implementation of which, excluding the sources of serious problems in administration, will reduce the likelihood of cash gaps and the need for short-term borrowing during the execution of the budget of the subject of the Russian Federation.