REVENUES AND EXPENDITURES OF THE STATE BUDGET: HISTORICAL ASPECT
Subject/Topic. This article presents the systematization and comparison of stoic information about the filling and spending of the Russian budget in two periods before and after the collapse of the Soviet Union. Goals/Objectives. Comparison of revenues and expenditures of the Russian budget at different stages of the country's development. Methodology. To achieve this goal, general scientific methods were used: comparisons, analysis and synthesis, historical; as well as mathematical and statistical methods: tabular, graphic, descriptive statistics. Results. The ratio of income and expenditures of the USSR budget until 1991 is characterized by a surplus, which positively influenced the development of the country, it is also worth noting that the RSFSR made the main contribution to the union budget, respectively, and the costs of supporting this republic were significant; the main source of income for the union budget at the time of 1990 was the deductions of state enterprises (up to 40% of all income) and state internal deputies (about 40%), the main expenditure items of the union budget were spending on the economy (more than 40% of all expenses) and socio-cultural events (about 30%), which is a logical structure for the planned economy; the modern stage of the development of the budgetary system is characterized by the formation of sources of income, in the current period these are deductions from enterprises and expenses for social needs, which characterizes the system as mature and the needs of society; the ratio of revenues and expenditures of the modern Russian budget is characterized by a deficit, as a result, it becomes necessary to find additional sources of budget coverage. Conclusions. Despite the results achieved in the formation of the Russian budget, it is necessary to point out the emerging deficit, which poses the Government of the Russian Federation, the Ministry of Economy of the Russian Federation and the Federal Tax Service of the Russian Federation with the task of finding additional sources of coverage, this problem is many times more complicated during crises, including the current crisis of the 2022 model.