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Reserve fund of a subject of the Russian Federation: status and ways of modernization

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In the context of ongoing geopolitical tensions, the application of serious sanctions restrictions against the Russian Federation and the macroeconomic and budgetary risks associated with them, the strategic importance of the formation of reserve funds is increasing, reaching the mandatory nature of their presence in a reasonable amount. The subject of this research is the implementation of the mechanism for reserving financial resources in the regions of Russia in the form of reserve funds of the subjects of the Russian Federation. The article deals with the legal and economic aspects of this type of reserve fund. The purpose of the study is to reveal the practical experience of regulating processes for improving this financial instrument. The special role of the studied funds in ensuring the stability of regional budgets, which has not been worked out by the regions in reality, was identified. Also was noted the lack of real functioning of accumulated funds to date in accordance with the economic nature of the fund approach for crediting and spending assets. Statistical spatial data of the budgets of the Russian Federation are presented, showing the real scale of the formation of separate financial resources. In the end submitted the proposals for changing the legislative framework which will contribute to the multilateral modernization of the processes of formation of budget savings and their use at the sub-federal level. The results of this analysis can form the basis for discussing the urgent need to reform the organization of regional reserves.

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