Balance of the Pension fund of the Russian Federation budget, problems of functioning

The relevance of the study is due to the high level of the budget deficit of the Pension Fund of the Russian Federation, negative macroeconomic and demographic forecasts that adversely affect the long-term budget balance of the Pension Fund of the Russian Federation, the ongoing process of reforming the national pension system. The paper considers the structure and dynamics of incomes and expenditures of the Pension Fund of the Russian Federation, the issue of balancing the national pension system. The results of the work demonstrate the problems of budgeting the Pension Fund of the Russian Federation and measures to ensure its balance.