ISSUES OF IMPROVING THE DRAFT BUDGET OF THE FEDERAL STATE
The scientific work examines the issues of improving the drafting of the budget of the Russian Federation in order to increase the efficiency of management and use of public finances. The experience of this stage of the budget process, as well as its features, including the application of the program budgeting model, of Canada as a federal state is analyzed. The relevance of the application of the experience of the implementation of drafting the budget of Canada using the model of results-based program budgeting in the conditions of the Russian budget system is emphasized and, in accordance with this, measures are proposed that provide an opportunity to improve the stage of drafting the budget in the Russian Federation.