Finance: Theory and Practice | 2026
Authors: Karimov A.G.; Nizamutdinov M.M.; Ivanov P.A.
DOI: 10.26794/2587-5671-2026-30-3-6-21
Journal: Finance: Theory and Practice
Year: 2026
Publisher: Financial University under The Government of Russian Federation
Document Type: Article
Open Access: All Open Access; Gold Open Access
Cited by: 0
The aim of the study is to identify and analyze the problems and priorities of budgetary support for the socio-economic development in the Republic of Bashkortostan at the present stage and to develop recommendations for improving the balance of the parameters in the consolidated budgets of the regions from a perspective of strategic development priorities. The relevance of this study stems from the need to improve the quality of budget planning and support for socio-economic development at the regional level, based on the strategic priorities of the constituent entities of the Russian Federation, in the context of decreasing inter-budget transfers and increasing debt and tax burden on the regional economies. Research methods include systemic, logical and statistical approaches, as well as considering the requirements of budgetary legislation, strategic planning documents, and the parameters of regional economic security. Based on the results of the study, the following conclusions were drawn: 1) An analysis of the forecast parameters for the socio-economic and budgetary development in the Republic of Bashkortostan for 2026–2028 was conducted. This made it possible to identify the lag of the region in a number of indicators compared to the average for Russia (nominal GRP growth rates, average monthly wages, labor productivity, capital productivity). The revenue side of the regional budget is formed based on the planned increase in the contribution of tax revenue, primarily due to an increase in household income taxes; 2) The main problems and risks of budgetary support for sustainable socio-economic development in the region are highlighted — the negative impact of external environmental factors, such as maintaining sanctions and slowing growth rates in the global economy; imbalance of supply and demand in the economy; personnel shortages; insufficient levels of budget expenditure on education, healthcare and culture, affecting the quality of the human potential in the territory, from the standpoint of economic security requirements; growth of the debt burden; environmental risks, etc.; 3) Recommendations were given to improve the balance of the parameters in the consolidated budget of the Republic of Bashkortostan in order to achieve the strategic priorities for its development. Conclusions: The implementation of the proposed recommendations would contribute to improving the balance of regional budget systems and achieving the strategic priorities for the socioeconomic development in the constituent entities of the Russian Federation. © Karimov A.G., Nizamutdinov M.M., Ivanov P.A., 2026.
balance; budget; economic security; forecast; investments; region; socio-economic development; sustainability