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the article analyzes the budget system as an important component of the state control of the state’s economic development, and discusses the mechanisms for allocating is so important to understand and manage the state budget rationally using budget funds for its efficient operation. The relevance of the article’s topic is that the state of the state in the domestic and foreign markets depends on the state budget, therefore it special mechanisms for the distribution of funds. The methodological basis was the articles and publications of modern Russian experts, such as: M.M. Ilyasov, N.Yu. Skorik, A.A. Strokova, V.S. Tukach. Particularly stands out MM. Ilyasov, who most thoroughly examines the theoretical aspects of the budgetary structure of the Russian Federation, substantiates the main ways of improving the mechanism of the formation of the federal budget at the present stage. In the process of writing the work the following research methods were used: description, comparison, analysis and induction. The novelty of the article lies in the fact that it is very important to try to move to the allocation of budget funds not for the needs of a particular department, but for a specific task (for example, not for public health in general, but to reduce the mortality rate of certain types of diseases - cardiovascular). So it is easier to verify the correctness and effectiveness of the use of these funds, and the world has experience of such work. In the USA, it is called the planning-programming-financing system and for many years it has been successfully used in the allocation of budgetary funds. In our country, economists and mathematicians developed in Soviet times and developed similar systems of program-target planning. Of course, all this is not simple and no immediate result can be expected here. But the trend and direction is important.
Keywords:budget system, budget, system of financial and budgetary regulation, state policy, revenues, expenses, taxes
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