Typical problems of budgetary planning in the constituent entity of the federation: characteristics and consequences

The budgetary planning is an important type of activity of the Russian government, constituent entities of the Russian Federation and local government bodies in the budgetary sphere. In the process of budgetary planning the quantitative variables of probable volume of budget revenue, as well as performance of costs on execution of fixed tasks and functions are determined. The budgetary planning is characterized by particular problems, which have subjective and objective nature. The specificity of budgetary planning is specified particularly by the level of budgetary system. For this reason the study on problems of budgetary planning at multiple levels of the budgetary system, in particular, in relation to budgets of Russian constituent entities (regional budgets) is of scientific interest. The research objective is to single out the most significant problems of budgetary planning in the Russian constituent entity, describe probable consequences and form recommendations for a decision. The research results are presented in the paper conclusions regarding typical problems of budgetary planning in the constituent entity of the Federation: the author propose an own interpretation of ten key problems, which appearance is related both with the action of objective factors and conditions, and subjective factors, formed at the federal, regional and municipal levels and which effect the budgetary planning in the constituent entity of the Russian Federation. The research results can be used when developing conceptual and program documents in the field of budgetary policy and budgetary planning in the constituent entities of the Russian Federation, as well as when correcting national decisions, associated with different aspects of functioning the budgetary system and intergovernmental relations.