ISSUES OF ASSESSING BUDGET RISKS WHILE ENSURING APPROPRIATE EXPENDITURES IN VARIOUS SECTORS OF THE ECONOMY: THEORETICAL ASPECT
Abstract
This article presents a theoretical review of scientific research on the application of a risk-based approach in the Russian budget system. This is due to the fact that forestry is an industry in which the risks of forest fires, foci of pests and diseases of the forest are increasing, and natural and climatic conditions contribute to this. This leads to the fact that in recent years the direction of using the subventions provided from the federal budget to the budgets of the constituent entities of the Russian Federation for the exercise of delegated powers in the field of forest relations has changed. The results of the analysis will help to develop a managerial position on the introduction of a risk-based approach to the planning and distribution of such funds and to form a qualitatively new model of financial support for delegated powers in the field of forest relations.