Modern financial policy of the region as a factor of the development of human capital (by the example of the Republic of Bashkortostan)

The article updates the role and importance of regional financial policy as a strategic factor in the development of human capital in modern conditions. The authors considered the methodological support for the implementation of the mechanism of financial control in the formation of budget revenues of federal subjects. The content analysis of the structure of regional budget revenues was carried out on the example of the Republic of Bashkortostan. The advantages of digitalization and the use of digital technologies in the implementation of the mechanism of financial control of budget revenues of the federal subject are shown. The types of tax revenues of the budget of Bashkortostan and their tax base are classified. The technological cycle of control measures for the collection of the tax part of the republican budget revenues is considered. The authors summarize that the level of socio-economic development of the federal subject directly depends on the effectiveness of the implementation of financial policy and financial investment in human capital.