УДК 338.49, 658.64, 658.8.012.12
DOI: 10.22412/1993-7768-11-4-7


Problems of formation of budget expenditures in the conditions of deficit budgets


Tat’yana E. Gvarliani*, Dr. Sc. (Economics), Prof.,,
Matvei S. Oborin**, Dr. Sc. (Economics), Prof.,,
Akop A. Saryan***, Cand. Sc. (Economics), Associate Prof.,,

* Sochi State University, Sochi, Russian Federation
** Perm Institute (branch), Plekhanov Russian University of Economics; Perm State University, Perm, Russian Federation
*** Sochi State University, Sochi research Institute of Russian Academy of Sciences, Sochi, Russian Federation


Object. The article considers problems of formation and regulation of the expenditure of the state budget. The subject of analysis: dynamics of the major indicators of the budgets of 2015-2017.

The subject of the study. The article deals with conditions and factors affecting the formation of budget expenditures in the current conditions in the context of the more General problems of budget planning.

Goal:  to identify ways of overcoming the problems of forming and management of budget expenditures because of unfavorable conditions and factors (slow economic growth, sanctions and other reasons).

The hypothesis of the study. The efficiency of solving modern problems of formation and management of budget expenditures is determined by the identification and use of measures for budget planning.

Methodology. The methodological basis of the article is a set of methods for the study of the theory and practice of budget planning and formation of budget expenditures at the property.

Results. The results, reflecting the characteristics of the dynamics of the main parameters of the budgets, identified key problems affecting the quality of the formation costs. Proposed measures to balance the budgets of subjects of the Russian Federation through the optimization of processes of formation of their expenses.

Conclusions. The main problem is the lost revenue, is the adaptation of methods of forming the budget expenses to the prevailing economic and financial conditions. The acceleration of this process and enhancing its effectiveness requires the development of internal systems for the formation of budget revenues, reduce to an acceptable level by their dependence on external factors and improve the administration of budget expenditures, providing timely and targeted use of them in full.

The scope of the results. The results of research on the topic of the article can be used by practitioners in the process of developing regional budgets and the formation of their expenditure commitments for writing scientific papers and in the educational process.

Limitations and directions for future research. Limitations, future research on the topic of the article is the lack of openness and transparency of the budget process, especially at the level of local budgets. Promising areas of research in the area of budget planning are topics related to the formation of budget revenues, diversification in modern conditions.

Keywords: budget expenditures, budget planning, budget deficits, balance budgets, budget system.

For citation: Gvarliani T.E., Oborin M.S., Saryan A.A., Problems of formation of budget expenditures in the conditions of deficit budgets. Servis plus, vol. 11, no. 4, 2017, pp. 65–77. DOI: 10.22412/1993-7768-11-4-7.

Submitted: 2017/09/23.

Accepted: 2017/10/20. 


  1. Evdokimova Yu.V., Overview of the main directions of the budget policy of the Russian Federation for 2015-2017. Ekonomika i menedzhment innovatsionnykh tekhnologii, no. 4, part 1, 2015. (In Russ.) [Electronic resource]. Available at: (Accessed on July 10, 2017).
  2. Zubova O.N., Tryushnikova E.S., State budget deficit and ways of its financing. Gendernye issledovaniya v gumanitarnykh naukakh, no. 3, 2015, pp. 79—86. (In Russ.).
  3. Pokidova S.S., How to achieve the budget implementation. Spravochnik ekonomista, no. 2, 2011, 321 p. (In Russ.).
  4. Istomina N.A., Dolganova Yu.S., Mazurina M.O., Adjustment of the parameters of regional budget revenue as an objective component of the budget process. Byudzhetnoe planirovanie, no. 34, 2013, pp. 27—32. (In Russ.).
  5. Zubarevich N. V., Gorina E.A., Social expenditures in Russia: Federal and regional budgets. Moscow: NIU VShE, 2015, 63 p. (In Russ.).
  6. Avdeeva D., Akindinova N., Kanof’ev V., and others, Medium-term scenarios of Russian economy development for 2015-2018 Study prepared in the framework of the Program of fundamental research of Higher School of Economics in 2015. Moscow: VShE, 2015, pp. 1—16. (In Russ.).
  7. Conclusion of Plekhanov Russian University of Economics on the Federal budget project for 2016. Moscow, 2016, pp.1—11. (In Russ.).
  8. Zadorozhnaya S.A., Problem solving to the balance of the regional budget. Molodoi uchenyi, no. 12, 2015, pp. 419—422. (In Russ.).
  9. The Ministry of Finance of the Russian Federation. The citizens’ budget. To the Federal law “On the Federal budget for 2017 and for the planning period of 2018 – 2019, pp. 16-21. (In Russ.).
  10. Artamonova V.N., Balancing the budget of the Vologda region. Byudzhet, no. 7, 2016, pp. 65—73. (In Russ.).
  11. Povarova A.I. Regional budget for 2015-2017: doing away with deficit or doing away with development? Obshchestvennye finansy, no. 1(37), 2015, pp. 150—170. (In Russ.).
  12. Buskeviciute E., Public Finances. Kaunas: Technologija, 2008, pp. 57—144.
  13. Chinn M. D., Ito H., Current account balances, financial development and institutions: assaying the world “saving glut”. Journal of International Money and Finance, no. 26 (4), 2007, pp. 546—569.
  14. Gylys P., The macroeconomic policy trap: Lithuania case. Economics, no. 88, 2009, p. 33—51.
  15. Janulyte L., Principals of public debt impact to economy. Contemporary Issues In Business, Management And Education’2011, 2011, 123—133.
  16. Kumhof M., Laxion D., Fiscal deficits and current account deficits. Journal Economic Dynamic and control, Vol. 37, Iss. 10, 2013.
  17. Karmelavicius J., Klyviene V., Impact for Baltic macroeconomic indicators to changes in fiscal policy analysis. Pinigu studijos, no. 16(1), 2012, p. 30—48.
  18. Kregzde A., The safe ceiling of Lithuania budget deficit. Economics, no. 3 (92), 2013, p.74—88.
  19. Rakauskiene O.G., The public economic policy (fiscal, foreign trade and social policy): Monography. Vilnius: Mykolo Romerio universiteto press center, 2006, 215—317 p.
  20. Sang Ho L., Government deficit financing and stabilization. Journal of economic studies, no. 15, 2007, p. 34—44.
  21. Sineviciens L., Vasiliauskaite A., Features of the cyclical fiscal policies in the context of economic development. Ekonomika ir vadyba, no. 15, 2010, p. 1024—1030.
  22. Snieska, V., Baumiliene, V. and others Macroeconomics. Kaunas: Technologija, 2005, 195—200 p.