Social aspects of the budget classification of income
This paper analyzes the budget classification of revenues, currently in force, and explains its shortcomingsas a grouping of income. These shortcomings are systemic, include the lack of social orientation and a singlecriterion groups. Remedy these deficiencies will contribute to increasing the analytical capacity of the budgetclassification and budget transparency, strengthen its social orientation.
Keywords
финансовая деятельность государства, федеральный бюджет, классификация доходов бюджета, группы доходов, операций сектора государственного управления, classification of income, individuals, legal persons, individual entrepreneurs, taxes from the population, the middle classAuthors
Name | Organization | |
Sagaidachnaya N. K. | National Research Tomsk State University | _finans_@sibmail.com |
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