The textbook describes the budget and the budget system of the Russian Federation, examines the composition and structure of budget revenues and expenditures at all levels of the budget system of the Russian Federation, the features of the organization of the budget process in the Russian Federation, the content of budget federalism and inter-budget relations in the country, the features of the formation of state extra-budgetary funds, as well as the basics of the organization of budget and financial control in the country.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
It is intended for students, postgraduates, teachers of economic fields, as well as for researchers and practitioners dealing with problems of public finance and the financial system.