DIRECTIONS FOR IMPROVING THE BUDGET POLICY OF THE RUSSIAN FEDERATION
The article describes the modern budget policy of the Russian Federation. The article analyzes the strategic planning document developed by the Ministry of Finance of the Russian Federation "The main directions of budget, tax, customs and tariff policy for 2021 and for the planning period of 2022 and 2023". In the light of the adoption of the constitutional amendments, the author points out the need for a corresponding restructuring and inter-budgetary relations, the redistribution of the financial burden, and, consequently, of revenues between the levels of the budget system. Such thoughtful decisions will reduce the risk of irrational spending of budget funds.