Theoretical and practical aspects of assessing the budgetary security of the region (on the materials of the Smolensk region)

Purpose: to investigate the theoretical and practical aspects of assessing the budget security of the region. This article discusses and analyzes various modern points of view of domestic scientists on the problem of ensuring the security of the budget of the region. The practical aspect of the article is expressed in the fact that an assessment of the budgetary security of the Smolensk region was carried out using the indicators indicated by Tkacheva T.Yu. It was suggested that this list of indicators should be supplemented with one more - “the volume of expenditures on the social sphere of the region”. According to the author, the funds allocated from the budget for the social needs of the population can significantly affect the standard of living of people living in the territories of the constituent entity of the Russian Federation, and therefore it is very important that the budget of the region be socially oriented.