Frumina S.V.Financial University under Government of Russian Federation, Moscow, Russian Federation firstname.lastname@example.org ORCID id: not available
Subject This article addresses some issues related to budget risks and unified methodology of their estimation, particularly the approaches to the estimation of budget risks, used within the Russian legal framework. Objectives The article intends to clarify the regulatory and legal framework of assessment and identification of budget risks. Methods For the study, I used a cognition method. Results The article proposes certain amendments to the official documents on assessment of budget risks. It complements and specifies the individual evaluation criteria formulated on the basis of the revealed contradictions in the assessment indicators applied by the subjects of the Russian Federation. Conclusions and Relevance The results of the study determine further lines of improvement of budget risk management and increase of transparency of public finance. The use of the formulated proposals in practice, taking into account the elimination of the identified contradictions, can help make informed decisions in the field of management and counteraction to threats of formation and use of budget funds in the running economic situation.
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