Abstract:

The effectiveness of functioning of budgetary and tax mechanisms is defined by its adequacy to economic conditions and performance of purposes in the course of interaction of the structural elements operating the sphere of the budgetary and tax relations. In economic literature as elements of macrolevel allocate the budgetary and tax forecasting, the budgetary and fiscal regulation and the budgetary and tax control. We consider that the list of elements of budgetary and tax mechanisms needs to be submitted more in detail and not to be limited only to above-mentioned elements. In article basic qualitative criteria of maintenance of budgetary and tax mechanisms being able, adequate to the requirement of sustainable development are theoretically proved. The general logical sequence of formation of budgetary and tax mechanisms, structural parameters of budgetary and tax mechanisms are formulated. As a result of the conducted research the conclusion is drawn that in the long term budgetary and tax mechanisms at the federal and regional levels will be aimed at providing long-term balance and stability of the budgetary system of the state and increase in efficiency of budget outlays.