Abstract: The article analyzes the structure and dynamics of financing of the national Healthcare project in the Russian Federation for the period from 2019 to 2024. The study analyzes the distribution of budget funds in the context of federal projects. The key areas of financing are considered, such as the fight against cancer and cardiovascular diseases, the development of children's healthcare, the modernization of primary healthcare, as well as the creation of a single digital circuit in healthcare. Special attention is paid to the impact of inflation on the volume of budget allocations, therefore, the values of the indicators are recalculated in comparable prices. The results of the analysis show that despite significant changes in some areas, the general trend indicates an increase in financing of the national project, exceeding the inflation rate. The analysis highlights the need for careful monitoring of budget spending in order to minimize the risks of not achieving the set goals and increase the effectiveness of project implementation. Attention is focused on the formal approach to the allocation of funds and the need for more flexible management of financial resources, depending on the actual implementation of plans and performance indicators.  The research methods and methodology in the article include an analysis of structural and dynamic indicators of financing, budget allocation for federal projects and the impact of inflation on budget allocations. A comparative analysis of planned and actual data is used to identify trends and savings reserves. The scientific novelty of the article lies in an integrated approach to assessing the financing of one of the key national projects in Russia - "Healthcare". The study uses new methodological approaches, such as the calculation of the integral coefficients of Gatev's structural shifts and Salai's structural differences, which allows for a deeper understanding of changes in the allocation of budget funds in the context of federal projects. The novelty also manifests itself in the analysis of financing at comparable prices, which provides a more objective assessment of the dynamics of economic processes, taking into account inflation. This makes it possible not only to identify current trends, but also to propose measures to improve the efficiency of the allocation and use of budgetary funds, which is an important contribution to the theory and practice of public administration in the field of healthcare.

Keywords: federal project, Public administration, Financing, Inflation, Budget allocations, budget, National goals, healthcare, national project, Comparative analysis

Abstract: The subject of this research is indicators that characterize the quality of municipal services rendered in accordance with the state (municipal) task in the sphere of youth policy. Special attention given to the analysis of state tasks approved on the federal and regional levels for budgetary (autonomous) institutions. The author examines the indicators that characterize the quality of municipal services in the sphere of youth policy as the foundation for assessing the achievement of publicly significant results in the context of the vector for improving the efficiency of spending budgetary funds. The article explores the problem of the absence of correlation between the quality of services rendered and the size of subsidy allocated for the implementation of state (municipal) task. The main conclusion consists in the statement that at the present day it is difficult to assess the achievement of publicly significant result in rendering state (municipal) services in the sphere of youth policy as a criterion for the appropriate use of subsidies for the fulfillment of the state (municipal) tasks within the framework of the activity of budgetary (autonomous) institutions. This is substantiated by the formal determination of indicators set by such institutions, which characterize the quality of the rendered municipal services and the absence of comprehensive legislative regulation in this sphere. The efficiency parameters of the conducted state youth policy are for the most part reflected through the quantitative indicators.

Keywords: Budgetary law, Бюджетная сфера, State-financed institutions, Social order, Municipal task, Non-profit organizations, The government services, The state task, Municipal services, Budget

Abstract: Multiple digital portals of government branches and commercial structures, as well as social networks give a new perspective on the topical issues of socioeconomic development. This trend also includes digital platforms of government branches and business structures that ensure state expenditure management. The subject of this research is the state expenditures reflected in the portal of the Accounts Chamber of the Russian Federation. The author generalizes the content of information featured on the aggregator portal of the Accounts Chamber of the Russian Federation pertaining to state finances. Analysis is conducted on the number of the completed state contracts in accordance with the level of governance and varied ranges of value of such contracts. The article considers the regions with highest rating by share of “internal” contracts and the dynamics of monthly allocation of state subsidies. Analysis is also conducted on the number of contracts, subsidies, controllers and recipients of budgetary funds, as well as national projects budgeting of the Russian Federation. The established system of structurization of state expenditures indicates the existing in Russia architecture of formation of budgetary and extrabudgetary financing system of state obligations and national development projects. Various digital platforms of government branches necessary for managing state resources and that allow analyzing their require a certain consolidation of methodological and processing bases for assessing the efficiency of allocation of budgetary and extrabudgetary expenditures of the country. Such platforms should contribute to finding optimal ways for centralization and decentralization of budget resources, develop the channels for transfer of state funds that allow budget savings, increase the effectiveness of state control, and prevent excessive use within the system of state administration. The conclusions are reduced to the need for consolidation of methodological and processing bases for effective assessment of the usage of budgetary and extrabudgetary expenditures of the country.

Keywords: Recipient of budget funds, Subsidy, State contract, Public expenditure, Digital portal., Digital platform, National project, Cost analysis, Service provider, Power level

Abstract: The subject of this research is the fiscal system of Algeria, namely the principles and methods of formation of consolidated budget of the country and the role of tax revenue in development of market economy. The author describes the factors that influence the country’s fiscal system, as well as highlights the priority conditions for economic development of Algeria. The goal of this work consists in formulation of recommendations on improvement of the processes of budgeting and state tax planning in Algeria, as well as on overcoming the problems of a resource-oriented and state-regulated economy. The methodological framework contains the principles and methods of factor analysis that reveal the external and internal causes of establishment of the modern fiscal system in Algeria, mathematical methods of horizontal and vertical data analysis of consolidated budget; methods of induction and modeling in advancing proposals on the development of Algeria’s fiscal system. The novelty of this work lies in the suggestions on diversification of the economy by reducing the share of the oil and gas sector and sequestering budget deficit by reducing military spending, as well as shifting budget tax revenue towards direct taxes. The results of the research demonstrate the democratic model of fiscal system in Algeria, oriented towards market economy.

Keywords: budgetary tax policy, investments, oil and gas sector, budgetary federalism, public debt, tax income, consolidated budget, budgeting, problems, recommendations

Abstract: The object of the research is the municipal district 'Kaluga City'. The subject of the research is the process of raising funds and financial management at the local level. The purpose of the research is to analyze the financial management at the local level and to develop directions for reinforcing the financial basis of a municipal district based on the example of the Municipal District 'Kaluga City'. The author f the article pays special attention to the theoretical grounds of financial management as well as analysis of the mechanism of raising revenues and expenditures in the system of local financial management in the municipal district 'Kaluga City'. The following methods of economic research have been used: abstract-logical, economic-statistical methods, systematization method, analysis of actual documentation, empirical analysis, elements of structure functional analysis as well as methods of collection and analysis of information. The following problems have been determined in the course of the research: low level of the financial expalanation of decisions, high dependence of local budgets on the financial support received from other budgets of the Russian Federation, unclear budgetary policies, low interest of the administration of municipal districts in the region's development, disrepancy between profitable sources and expenditure powers of municipal units. 

Keywords: budget expenditures, budget revenues, local government, budget, аinance, local budget, municipal finance, balanced budget, public finance, budgetary authority

Abstract: The subject of the research is the process, mechanism and system of budgetary security as well as particular threats thereto. Budgetary security is viewed as a form of state financial security. In her research Dolmatova outlines structural elements of the budgetary security system such as actors and legal means of budgetary security as well as the object of budgetary security. The purpose of the research is to analyze doctrinal views on budgetary security, to define gaps and contradictions in the current legislation of the Russian Federation, make suggestions on how to improve legal acts regulating budgetary security, etc. The methodological basis of the research includes general research methods such as systems analysis, dialectical method, analysis and synthesis, inductive and deductive methods, and special research methods such as legislastic and historical methods, referring to other sciences, etc. As a result of the research, the author describes drawbacks in the sphere of legal regulation of budgetary security and application of financial and legal means of social security. The novelty of the research is caused by the fact that the author offers her own definitions of 'budgetary security', 'provision of budgetary security', and 'financial and legal means of budgetary security'. The author of the article concludes that there is a need in legal confirmation of budgetary security as the target of state (municipal) financial control. The author also describes the sytem of budgetary security and gives the list of threats to budgetary security. 

Keywords: prohibitions, permission, restrictions, security system, financial security, provision of financial security, legal means, provision of budgetary security, budgetary security, threats to budgetary security

Abstract: The object of the study is the financial mechanism of the road sector at various levels of government. The subject of the study is the financial and economic relations arising in the process of raising road funds. The author examines such aspects as the legal basis for the functioning of road funds in Russia and the history of road funds in Russian and foreign experience of road financing. Particular attention is paid to public private partnerships, as foreign and domestic practice shows that this tool is an effective way of financial support of public road facilities. In the course of the research and presentation of the material the following methodological approaches have been used: general scientific (system and materialistic) methods and specific research methods (analysis, synthesis and system comparison).  The scientific novelty of the research is caused by the fact that the author has developed recommendations and proposals in improving the financial security of road facilities. The study leads to several conclusions. Firstly, the legal basis for the functioning of road funds is established by Article 179.4 of the RF Budget Code. Road funds are created in Russia at the federal, regional and municipal levels. Secondly, financial support of the road sector through developing road funds is quite popular in the world. The main conclusion of the research is that the road funds should not be the sole source of funding for the road sector in our country, there is a certain need for additional sources.

Keywords: budget, Road Funds, road facilities, Public Private Partnerships, foreign experience, historical aspects, budget expenditures, transport strategy, transport tax, Federal Road Fund

Abstract: The object of research is the system of health care financing in the Russian Federation. The subject of the study is organizational and economic relations arising in the process of ensuring the financial health. Particular attention is paid to the analysis of the relationship between the level of public health and the economy of the state, considering it in two basic aspects (the impact of the health of citizens and the health care system on the welfare of the population and the economy, the impact of economic development of society on health and health care). In the process of learning and processing materials for the research results the following economic research methods were used: the abstract-logical method of expert assessments, elements of structure-function analysis and statistical and mathematical methods. Based on the results of the study the authors concluded that under current conditions the term "health care system" farther away from the framework defined by the concept of "the system of diagnosis and treatment." Currently topical health problems include development of healthy lifestyle, comfortable environment and creating conditions for effective work and leisure that will prevent the development of diseases, especially those that cause premature death and disability of the population. At the same time, the private health care system is actively developing. This is the system created by legal entities and individual health care organizations, pharmaceutical organizations and other organizations active in the field of health care.

Keywords: financing health care, The health system, economic models, health, social sphere, financing social sphere, social-oriented economy, Finance, budget, medical institutions

Abstract: The object of the research is a single budget account. The subject of the research includes theoretical and methodological aspects of the single budget account. The author examines the methodological principles of the single treasury account as well as opportunities of the Federal Treasury in a single treasury account during the transition to a new information technology (related to the arrangement of the centralized operational control over the time and transfer of funds to recipients, prompt preparation of all reported data for the execution of the expenditure part of the federal budget in the territory of the Russian Federation, etc.). Particular attention is paid to existing approaches to the contents of the technologies of the single treasure account. In her research the author has applied the following methodological approaches: general scientific (systems and materialistic) methodologies and scientific research methods (analysis, synthesis and system comparison). The main conclusion of the research is related to the creation of actual preconditions for effective management of the single treasure account and benefits associated with the introduction of the single treasury account in conjunction with the activities of preliminary and current control over the targeted use of funds. The novelty of the research is caused by the fact that the author has studied the poorly studied question about the nature and significance of the single treasury account of the budget under modern conditions. The results can be used by the treasury and financial bodies.

Keywords: budget system, finance, balanced budget, single treasure account, treasury, execution of budgets, regions, public administration, public finance, budget