Problems of macro-financial planning and analysis of indicators of the budgetary system of Russia

The article reveals the problem of planning and forecasting of indicators of the budgetary system of the Russian Federation on the basis of systematization and analysis of macro-financial data. A wide range of statistical data presented on the official websites is used. It’s found out that indicators of social and economic development, underlying the budgeting process, aren’t always justified methodologically and correlated with actual data on economic development of the country and the financial performance of previous periods. The adjustment of parameters of the budget system is not carried out in an integrated manner, which usually takes into account all indicators of planning and macroeconomic forecast of cyclical development of the economy. The main directions of the development of budgetary relations in conditions of forced fiscal adjustment in 2015 are systemized. The influence of political factors and the economic crisis on indicators of the budget system of Russia is shown. The tendencies of regress in the fiscal policy of the country as a return to the predominance of oil and gas budget and the use of previously accumulated in the form of funds are revealed. It’s shown how the budget deficit affected the social issues and the state of territorial entities of the Russian Federation. The recommendations for improvement of the quality and reliability of planning and forecasting of indicators of the budgetary system of Russia are worked out. Organizational proposals regarding planning and analysis of items of the state budget, in particular, the calculation of deviations of target figures from the actual data, methodological justification of the planning process in the federal laws, the comparative analysis of information on various official websites are made. The necessity of introducing privileges for certain categories of taxpayers in the crisis and increasing the budgetary autonomy of the regions is justified.