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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">etl</journal-id><journal-title-group><journal-title xml:lang="ru">Экономика. Налоги. Право</journal-title><trans-title-group xml:lang="en"><trans-title>Economics, taxes &amp; law</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1999-849X</issn><issn pub-type="epub">2619-1474</issn><publisher><publisher-name>Финансовый университет при Правительстве Российской Федерации</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/1999-849X-2026-19-1-40-54</article-id><article-id custom-type="elpub" pub-id-type="custom">etl-474</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ТЕМА НОМЕРА</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>TOPIC OF THE ISSUE</subject></subj-group></article-categories><title-group><article-title>Бюджетная политика России: современные приоритеты и инструменты</article-title><trans-title-group xml:lang="en"><trans-title>Russia’s Budget Policy: Present Priorities and Implements</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-3737-3607</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Васюнина</surname><given-names>М. Л.</given-names></name><name name-style="western" xml:lang="en"><surname>Vasyunina</surname><given-names>M. L.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Маргарита Леонидовна Васюнина — ​ кандидат экономических наук, доцент, заведующий кафедрой общественных финансов финансового факультета</p><p>Москва</p></bio><bio xml:lang="en"><p>Margarita L. Vasyunina — ​ Cand. Sci. (Econ.), Assoc. Prof., Head of the Department of Public Finance, Faculty of Finance</p><p>Moscow</p></bio><email xlink:type="simple">mvasyunina@fa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-2169-4190</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Демидова</surname><given-names>С. Е.</given-names></name><name name-style="western" xml:lang="en"><surname>Demidova</surname><given-names>S. E.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Светлана Евгеньевна Демидова — ​ кандидат экономических наук, доцент, доцент кафедры общественных финансов финансового факультета</p><p>Москва</p></bio><bio xml:lang="en"><p>Svetlana E. Demidova — ​ Cand. Sci. (Econ.), Assoc. Prof., Assoc. Prof. of the Department of Public Finance, Faculty of Finance</p><p>Moscow</p></bio><email xlink:type="simple">demidovapsk@gmail.com</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-5279-4901</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Тюрина</surname><given-names>Ю. Г.</given-names></name><name name-style="western" xml:lang="en"><surname>Tyurina</surname><given-names>Yu. G.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Юлия Габдрашитовна Тюрина — ​ доктор экономических наук, доцент, профессор кафедры общественных финансов финансового факультета</p><p>Москва</p></bio><bio xml:lang="en"><p>Yuliya G. Tyurina — ​ Dr. Sci. (Econ.), Assoc. Prof., Prof. of the Department of Public Finance, Faculty of Finance</p><p>Moscow</p></bio><email xlink:type="simple">u_turina@mail.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Финансовый университет при Правительстве Российской Федерации</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Financial University under the Government of the Russian Federation</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2026</year></pub-date><pub-date pub-type="epub"><day>28</day><month>02</month><year>2026</year></pub-date><volume>19</volume><issue>1</issue><fpage>40</fpage><lpage>54</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Васюнина М.Л., Демидова С.Е., Тюрина Ю.Г., 2026</copyright-statement><copyright-year>2026</copyright-year><copyright-holder xml:lang="ru">Васюнина М.Л., Демидова С.Е., Тюрина Ю.Г.</copyright-holder><copyright-holder xml:lang="en">Vasyunina M.L., Demidova S.E., Tyurina Y.G.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://etl.fa.ru/jour/article/view/474">https://etl.fa.ru/jour/article/view/474</self-uri><abstract><p>В условиях макроэкономической неопределенности, технологических сдвигов и геополитического давления актуализируются задачи трансформации национальной экономики. В контексте стратегического целеполагания и необходимости достижения национальных целей развития Российской Федерации дилемма между возрастающей потребностью в бюджетном стимулировании новых точек роста и требованиями сохранения фискальной устойчивости решается посредством комплекса системных подходов и специальных мер, реализуемых в рамках бюджетной политики. Цель работы — ​ выявление и оценка ключевых направлений современной бюджетной политики России в контексте актуальности обеспечения социальной стабильности, стимулирования технологического лидерства и содействия пространственному развитию. В качестве методологической базы автор использовал системный и институциональный анализ, применялись также методы сравнения, экспертных оценок, анализа статистических данных, что позволило выявить ключевые структурные и динамические изменения в бюджетной политике в части бюджетного финансирования и оценить ожидаемые эффекты реализации мер бюджетной политики на средне-­долгосрочную перспективу. В результате исследования сделаны следующие выводы: социально ориентированная бюджетная политика направлена на укрепление экономических основ и обеспечение справедливого распределения благ среди разных социальных групп путем воздействия на постепенное повышение уровня жизни населения, уменьшение неравенства и улучшение основных показателей здоровья и образования; результативность бюджетной политики РФ в сфере обеспечения технологического суверенитета определяется качеством институциональной среды и эффективностью инструментов стимулирования кооперационного взаимодействия экономических субъектов в рамках реализации технологических проектов; бюджетная политика в области регионального развития ориентирована на укрепление бюджетной устойчивости регионов, постепенное снижение дифференциации бюджетного положения субъектов Российской Федерации, интеграцию воссоединившихся регионов в бюджетное пространство России и обеспечение их бюджетной сбалансированности, содействие инфраструктурному развитию территорий.</p></abstract><trans-abstract xml:lang="en"><p>The transformation of the national economy faces mounting pressure because of macroeconomic instability, technological advancements, and geopolitical tensions. Russia’s national growth strategy grapples with the challenge of balancing increased budget incentives for new growth points with the necessity of fiscal sustainability. This is achieved through systemic strategies and targeted fiscal policies. This study aims to pinpoint and assess significant aspects of current Russian budget policy. Its focus is on how this policy contributes to social stability, encourages technological advancement, and supports regional growth. The author employed systemic and institutional analysis, comparative methods, expert assessments, and statistical data analysis as their methodological framework. This enabled the author to pinpoint significant structural and dynamic shifts in budget policy related to funding and to gauge the expected effects of budget policy actions in the medium to long term. As the result the study concluded that a budget policy focused on social well-being reinforces economic stability and promotes fair benefit distribution across various societal segments. This is achieved through a steady enhancement of living standards, a decrease in inequality, and improvements in crucial health and education metrics.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>бюджетная политика</kwd><kwd>государственные программы</kwd><kwd>национальные проекты</kwd><kwd>поддержка семьи</kwd><kwd>сохранение населения</kwd><kwd>технологическое лидерство</kwd><kwd>пространственное развитие</kwd><kwd>межбюджетные отношения</kwd></kwd-group><kwd-group xml:lang="en"><kwd>budget policy</kwd><kwd>state programs</kwd><kwd>national projects</kwd><kwd>family support</kwd><kwd>population retention</kwd><kwd>technological leadership</kwd><kwd>spatial development</kwd><kwd>interbudgetary relations</kwd></kwd-group><funding-group><funding-statement xml:lang="ru">Статья подготовлена по результатам исследований, выполненных за счет бюджетных средств по государственному заданию Финансовому университету при Правительстве Российской Федерации. Финансовый университет при Правительстве Российской Федерации, Москва, Российская Федерация.</funding-statement><funding-statement xml:lang="en">The paper was prepared on the research results carried out at the expense of budgetary funds within the framework of the state research assignment to the Financial University under the Government of the Russian Federation. Financial University under the Government of the Russian Federation, Moscow, Russian Federation.</funding-statement></funding-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Siluanov A. G. The role of fiscal policy in ensuring financial and technological sovereignty of the country. Ekonomicheskaya politika = Economic Policy. 2024;19(5):6-29. (In Russ.). DOI: 10.18288/1994-5124-2024-5-6-29</mixed-citation><mixed-citation xml:lang="en">Siluanov A. G. 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