The essence of the budget policy of the region
The article covers the features of fiscal policy and budget planning on the example of the Belgorod region. The author discusses the theoretical bases of fiscal policy and budget planning, summarizes scientific approaches to the definition of the essence and relationship of these concepts, and explains her own position to understanding of their content and objectives. The author also determines the role of budget policy and its place in budget planning, as well as the need to comply with its objectives at the regional level.