FORMATION AND IMPLEMENTATION OF FISCAL POLICY IN THE RUSSIAN FEDERATION
Fiscal policy provides financial, social and macroeconomic stability in the country. The aim of fiscal policy - to make the budget system of the country as financial foundation of the state, so the solution of problems in the process of formation and implementation of fiscal policy is essential.
The author concludes that development of theoretical foundations in budget policy, coordination of fiscal policy between countries, openness, and objectivity will ensure its effectiveness.
Keywords: budget, budget process, fiscal policy, the object, the subject, functions of fiscal
policy, budget strategy, budget reached budgetary allocation, transparency, accountability.
Tatyana M. Kovaleva, Doctor of Economics, Professor, Head of “Finance and Credit” Department, Samara State University of Economics.