Finance and Credit

Budget revenue classification: Past, present, and future

Vol. 24, Iss. 4, APRIL 2018

Received: 14 February 2018

Received in revised form: 28 February 2018

Accepted: 19 March 2018

Available online: 28 April 2018

Subject Heading: FISCAL SYSTEM

JEL Classification: Н20, Н27, Н60, Н61, Н71

Pages: 845—859

Parshina I.V. Nizhny Novgorod Institute of Management, Branch of RANEPA, Nizhny Novgorod, Russian Federation

Subject This paper deals with the budget revenue classification of the budget system of Russia, and the world practice of its formation. As well, it discusses the advantages and disadvantages of the current classification.
Objectives The paper aims to formulate the basic requirements to the modern budget classification, analyze the compliance of the current budget classification with the requirements regarding the regional budget of the Nizhny Novgorod oblast and identify weaknesses and strengths of the modern budget classification, proposing and substantiating the vector of its further development and possible variants of realization.
Methods This work uses the principles of historical and logical approaches, common methods of analysis and systematization, and the comparative analysis.
Results The paper proposes to use a sectoral approach to budget revenue classification because it allows to identify potential income growth reserves in each region, clearly identify the industries that need further development and support in order to increase budget revenues of the budget system.
Relevance The results obtained can be used for further development of the budget classification existing in the Russian Federation in order to identify reserves of growth of budget income not only of the subjects of the Russian Federation, but also of all budget systems of the country.

Keywords: budget revenue classification, budget income types, business processes sector


  1. Bushmin E.V. Byudzhet: protsedury i effektivnost' [Budget: procedures and efficiency]. Moscow, Al'ternativ Publ., 2003, 369 p.
  2. Bushmin E.V. Gosudarstvennye i munitsipal'nye dokhody kak sostavnaya chast' byudzhetnoi sistemy Rossiiskoi Federatsii [Public and municipal receipts as a component of the budget system of the Russian Federation]. Moscow, Plekhanov Russian University of Economics Publ., 2012, 516 p.
  3. Ivanova G.O. [The new budget classification]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Commercial Organizations, 2009, no. 9, pp. 38–45. URL: Link (In Russ.)
  4. Sagaidachnaya N.K. [Social aspects of the budget classification of income]. Problemy ucheta i finansov = Problems of Accounting and Finance, 2011, no. 3, pp. 26–28. URL:Link (In Russ.)
  5. Sagaidachnaya N.K. [Topical issues of income budgetary classification that reflects financial activity of the government]. Problemy ucheta i finansov = Problems of Accounting and Finance, 2012, no. 2, pp. 36–38. URL: Link (In Russ.)
  6. Uchambrina I.G. [The application procedure of budgetary classification according to the changes of the year 2016]. Molodoi uchenyi = Young Scientist, 2016, no. 7, pp. 1017–1020. URL: Link (In Russ.)
  7. Sulima O.Yu. [Budget implementation runs to plan]. Byudzhet, 2017, no. 6, pp. 28–29. (In Russ.) URL: Link
  8. Komyagin D.L. [On the question of definition and classification of public income]. Publichno-pravovye issledovaniya = Public Law Researches, 2014, no. 1, pp. 60–93. URL: Link (In Russ.)
  9. Komyagin D.L. [Types of public income: history and modernity]. Finansovyi Vestnik: Finansy, Nalogi, Strakhovanie, Bukhgalterskii Uchet, 2014, no. 7, pp. 10–18. (In Russ.) URL: Link
  10. Komyagin D.L. [Types of public income: history and modernity]. Finansovyi Vestnik: Finansy, Nalogi, Strakhovanie, Bukhgalterskii Uchet, 2014, no. 9, pp. 8–15. (In Russ.) URL: Link
  11. Komyagin D.L. [Evolution of exceeding budget income: from extraordinary to usual]. Finansovyi Vestnik: Finansy, Nalogi, Strakhovanie, Bukhgalterskii Uchet, 2015, no. 10, pp. 8–17. (In Russ.)
  12. Komyagin D.L. [On public income: problems of legal regulation and ways to handle them]. Finansovoe pravo = Financial Law, 2015, no. 11, pp. 22–28. (In Russ.)
  13. Komyagin D.L. [Non-tax and tax revenues of the budget: what is the difference?]. Reformy i pravo, 2015, no. 2, pp. 16–25. (In Russ.)
  14. Komyagin D.L. [Exceeding budget income: on the question of public revenue classification]. Reformy i pravo, 2015, no. 3, pp. 13–17. (In Russ.)
  15. Yanzhul I.I. Osnovnye nachala finansovoi nauki: Uchenie o gosudarstvennykh dokhodakh [The basic principles of financial science: doctrine of government receipts]. Moscow, Statut Publ., 2002, 555 p.
  16. Paul' A.G. [System of budget revenues]. Vestnik Voronezhskogo gosudarstvennogo universiteta. Seriya: Pravo = Proceedings of Voronezh State University. Series: Law, 2011, no. 2, pp. 370–380. URL: Link (In Russ.)
  17. Vasil'eva N.V. [To the question about the definition and types of budget revenues]. Sibirskii Yuridicheskii Vestnik = Siberian Law Herald, 2015, no. 4, pp. 24–30. (In Russ.)
  18. Efimova L.A., Makarova S.D., Ginzburg M.Yu. [Updating the theoretical framework for budget revenue generation: a structural approach]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2016, no. 12, pp. 26–41. URL: Link (In Russ.)

View all articles of issue


ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 24, Iss. 9
September 2018