Sctcmg2020FA401. docx

2.
 
Problem Statement 
Speaking about the problems of the formation and execution of the state budget of Russia, the 
following series of problems can be distinguished: 
1) The problem of imbalance in the budget system of the country, which is understood as the lack 
of sufficient financial resources to ensure the activities of government bodies at the appropriate level. 
2) The problem of organizing intergovernmental relations, which is understood as the problem of 
the optimal formation and distribution of budget funds. 
3) The problem of the inefficiency of the tax system, in this case, is understood, first of all, the 
frequent amendments to the tax legislation, which leads to the manipulation of criminals at their 

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https://doi.org/10.15405/epsbs.2020.10.05.401 
Corresponding Author: Hamuradov Movsar Ahmetpashovich 
Selection and peer-review under responsibility of the Organizing Committee of the conference
eISSN: 2357-1330 
3019 
discretion by the norms of the Tax Code; the orientation of the tax system on direct taxes is characteristic, 
the tax burden is increased in relation to individuals, which is not entirely effective due to the deficiency 
of the income tax system.
4) The problem of low efficiency of the budget process. 
To solve this problem, it is necessary to ensure transparency of budgets and budget procedures in 
accordance with sections of the budget classification at all levels of the country's budget system; improve 
the public procurement system in order to ensure a competitive regime for placing orders for the 
production of goods and services for state needs, etc. 
Another problem can be attributed to the problem of fiscal orientation (Boomol & Blinder, 2018). 
The problem of the fiscal orientation of tax production in practice is expressed in the establishment of 
strict regulations in relation to the tax base, which ultimately resulted in the requirement of the need to 
separate tax accounting from the accounting system. In addition, it will be advisable to note that the 
overall burden of taxes and payments is currently much higher in Russia than in other developed 
countries.