Abstract:  The subject of this research is the economic-financial relations with regards financial security and cash breaks in terms of budget execution. The object of this research is the treasury technologies aimed at managing the uniform budget, for ensuring the liquidity of budget funds. The author analyzes the treasury technologies applied in the course of budget execution for the purpose of effective debt management of the subjects of the Russian Federation via lending to public entities by the Treasury of Russia, management of the balance of uniform budget. The scientific novelty consists in the fact that the collective application of treasury technologies allows increasing the efficiency of regional budget management, attract budget credit for replenishment of balance using potentiality of budget planning and forecasting, expansion of the list of instruments that increase the liquidity of uniform budget, and consolidation of budget resources. The conclusion is made that the cash management instruments suggested by the Federal Treasury ensure the additional sustainability of budgets of treasury system within the framework of measures conducted for increasing the efficiency of public funds management.

Keywords: treasury technology, unform budget, liquidity, regional budget, budget loan, Treasury, debt, budget, budgeting , cash services

References:
Shubtsova L.V., Nikolaeva-Gorbacheva K.P. Razvitie sistemy byudzhetnogo kreditovaniya munitsipal'nykh obrazovaniy v Federal'nom kaznacheystve // Ekonomika i predprinimatel'stvo. - 2016.- ¹ 11-3 (76-3). - S. 182-186.
Prokof'ev S.E. O povyshenii effektivnosti kassovogo upravleniya finansovymi resursami federal'nogo byudzheta // Finansy.-2010.-¹ 3.-S. 19-23.
Shubina L.V. Predostavlenie byudzhetnykh kreditov // Byudzhetnyy uchet.-2014.-¹ 1.-S. 20–25.
Sergienko N.S., Suslyakova O.N. Byudzhetnye kredity dlya obespecheniya tekushchey sbalansirovannosti territorial'nykh byudzhetov // Finansy i upravlenie.-2017.-¹ 1.-S. 47-59.
Chernobrovkina E.B. Pravovoe regulirovanie kassovogo ispolneniya byudzheta // Finansovoe pravo i upravlenie. 2013. - ¹ 1. - S. 64-71.
Prikaz Ministerstva finansov Kaluzhskoy oblasti ot 5 aprelya 2013 g. N 60 "Ob utverzhdenii poryadka perechisleniya ostatkov sredstv gosudarstvennykh byudzhetnykh i avtonomnykh uchrezhdeniy Kaluzhskoy oblasti so scheta ministerstva finansov Kaluzhskoy oblasti, otkrytogo v uchrezhdenii Tsentral'nogo banka

Abstract: The object of research is the mechanism of liquidity management of unified budget accounts in the Russian Federation through the compilation of cash plan, placing the available balance on bank deposits. The subject of research is the technology of the single budget account, used in the execution of the budget. The author details the theoretical and practical aspects of the free residue of the budget on a single account of the regional budget. Particular attention is paid placement technology in bank deposits available balance the budget. The experience of some Russian regions based on the study of dynamics of revenues from accommodation residues. The methodological basis is based on scientific methods, including analysis, synthesis, comparison, and in the special (economic and mathematical and statistical). A key conclusion of the results of the study: to improve the mechanism for placing the free balance on the single account of regional budgets require union members such procedures and consolidation at the legislative level criteria for the selection of financial institutions participating in the offering, in order to minimize the risks involved. The novelty of the study is that research of regional experience virtually not represented in scientific articles of economists in the Russian Federation. The practical significance of the research results is the possibility of using the proposed variant of the interaction of the Federal Treasury and the financial authorities of the Russian Federation.

Keywords: clear balance, distribution, liquidity management, principle of cash unity, liquidity, single treasury account, single budget account, budget risks, budget, treasurer's office

References:
Boltinova O.V. Problemy funktsionirovaniya fondov v sostave federal'nogo byudzheta Rossiyskoy Federatsii // Finansovoe pravo i upravlenie. - 2014. - 1. - C. 83 - 100. DOI: 10.7256/2310-0508.2014.1.9885.
Eremin S.G. Aktual'nye voprosy upravleniya gosudarstvennoy i munitsipal'noy sobstvennost'yu. Moskva, 2014. 236 s.
Chernobrovkina E.B. Pravovoe regulirovanie kassovogo
ispolneniya byudzheta // Finansovoe pravo i upravlenie. - 2013. - 1. - C. 64 - 71. DOI: 10.7256/.2013.1.9669.
Balynin I.V. K voprosu o vvedenii sotsial'no spravedlivogo progressivnogo nalogooblozheniya dokhodov fizicheskikh lits v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie. 2015. ¹ 4. S.300-311.
Tyurina T.S. Otsenka effektivnosti nalogovykh l'got//Materialy mezhdunarodnoy nauchno-prakticheskoy konferentsii «Teoriya i praktika razvitiya ekonomiki na mezhdunarodnom, natsional'nom, regional'nom urovnyakh», Kaluga, 2014. S 136-142.
Balynin I.V. Kompleksnaya model' otsenki riskov nesbalansirovannosti byudzhetov sub'ektov Rossiyskoy Federatsii v kontekste sotsial'

Abstract: One of the currently important problems of legal regulation of the financial sector is application of special fiscal measures of coercion by the state for the fiscal offences committed. The law enforcement authorities face numerous questions related to the procedures of applying the above measures. The authors of this article turn to the analysis of this problem and suggest their own way of solving it. The subject matter of this article is the comprehensive analysis of the laws and regulations published by the Ministry of Finance of the Russian Federation which regulate and explain the procedure of imposing special fiscal coercion measures. The principal research method is the systematic analysis based on the consideration of the rules of the procedural law in connection with the rules of substantive law including the special fiscal coercion measures. The authors make the conclusion that the procedure of applying the fiscal coercion measures must be harmonized. This will ensure the clarity and preciseness of wording of procedural directions related to the support of the procedure of application of the fiscal coercion measures, bridge the legal gaps appearing due to the absence of the detailed regulation of the process of application of fiscal coercion measures.

Keywords: fiscal sector, fiscal coercion measures, offences, sanctions, procedure of consideration, procedure, process, administrative responsibility, Fiscal Code, regulation of the procedure

References:
Byudzhetnyy kodeks Rossiyskoy Federatsii ot 31.07.1998 N 145-FZ (red. ot 28.12.2013, s izm. ot 03.02.2014) (s izm. i dop., vstup. v silu s 01.01.2014) // «Sobranie zakonodatel'stva RF», 03.08.1998, N 31, st. 3823.
Prikaz Ministerstva finansov Rossiyskoy Federatsii ot 12 noyabrya 2007 g. N 105n (red. ot 24.12.2007) «Ob utverzhdenii poryadka priostanovleniya (sokrashcheniya) predostavleniya mezhbyudzhetnykh transfertov (za isklyucheniem subventsiy) iz federal'nogo byudzheta v sluchae nesoblyudeniya organami gosudarstvennoy vlasti sub'ektov Rossiyskoy Federatsii usloviy ikh predstavleniya» // «Byulleten' normativnykh aktov federal'nykh organov ispolnitel'noy vlasti», N 52, 24.12.2007
Prikaz Ministerstva finansov Rossiyskoy Federatsii ot 12.11.2007 N 104 n (red. ot 22.06.2009) «Ob utverzhdenii obshchikh trebovaniy k poryadku vzyskaniya ostatkov nepogashennykh kreditov, predostavlennykh iz byudzhetov sub'ektov Rossiyskoy Federatsii i munitsipal'nykh rayonov» // «Rossiyskaya gazeta», N 288, 22.12.2007.
Pis'mo Ministerstva finansov RF ot 07 noyabrya 2013

Abstract: The article is devoted to the mechanism of allocation of excise taxes in the process of generating revenues of different budgets in the Russian Federation, influence of excise tax allocation on indicators of budget revenues as well as efficiency and conformity of excise tax allocation to modern enomic conditions in the Russian Federation. The purpose of the research is to create theoretical and methodological grounds for solving problems related to generation of regional revenues in Russia by applying an efficient model of excise tax allocation between budgets of different levels according to different groups of excise goods for the period of 2004 - 2013. All kinds of techniques, methods and instruments of economic research have been applied in the course of the present research including: methos of observation, comparison, generalization, deduction and induction, absolute and relative values, analysis and synthesis, graphics and tables, economic statistical modelling. The author of the article offers her own model of rational excise tax revenues between budgets of different levels taking into account the factors allowign to regulate consumption of excise goods. The author also views examples of changing standards of excise allocation between different groups throughout 2004 - 2013 and describes their influence on regional budget revenues (the case study of the Republic of North Ossetia - Alania). 

Keywords: standards for assinging excise taxes, budget revenues of a region, tax revenues of a region, tax revenues of a region, allocation standard, allocation of excise taxes, excise revenues, excise tax, excise policy, model of excise tax allocation

References:
Kayurov E.A. Nekotorye aspekty povysheniya effektivnosti
sistemy formirovaniya dokhodov
mestnykh byudzhetov v Rossii // Aktual'nye problemy rossiyskogo prava. - 2013. - 9. - C. 1115 - 1122.
Pis'mo Ministerstva Finansov ot 02.07.2012 g. ¹ 02-04-05/2478 «Ob uchete s 1 iyulya 2012 goda dokhodov byudzhetov byudzhetnoy sistemy Rossiyskiy Federatsii ot aktsizov na alkogol'nuyu produktsiyu i ikh raspredeleniya»
Otchet o nachislenii i postuplenii nalogov, sborov i inykh obyazatel'nykh platezhey v byudzhetnuyu sistemu Rossiyskoy Federatsii – rezhim dostupa: http://www.nalog.ru/rn15/related_ activities /statistics_and_analytics/forms/#t2
Novikova L. Nagrada za vodku // RBK daily-rezhim dostupa: http://rbcdaily.ru/politics/562949979036093
Tegetaeva O.R. Gosudarstvennoe regulirovanie rynka alkogol'noy produktsii // Upravlenie ekonomicheskimi sistemami, ¹3 (51), 2013 – rezhim dostupa: http://www.uecs.ru/marketing/item/2027-2013-03-12-08-55-58
Tegetaeva O.R. Rol' aktsiznogo nalogooblozheniya v regulirovanii ekonomicheskikh protsessov // Terra Econo