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Desyatnichenko K. V., Rusakova O. I. Evolyuciya byudzhetnoj sistemy Rossijskoj Federacii i problemy eyo razvitiya [Evolution of the budget system of the russian federation and problems of its development] Molodaya nauka Sibiri: ehlektronnyj nauchnyj zhurnal [Young science of Siberia: electronic scientific journal], 2020, no. 4. [Accessed 29/12/20]


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The article is devoted to the study of the stages of formation and development of the budget system of the Russian Federation in order to determine its main features and problems that arose during the evolution of budget relations. The relevance of the study of the budget system lies in the fundamental importance of the state budget in the functioning of the Russian economy, the financing of state activities. The structure of the budget system has undergone significant changes over time, which should be established in order to understand the processes taking place at the present stage.

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