In the difficult economic conditions in Russia, caused, as in the all countries, by the consequences of the coronavirus pandemic, the search for additional government revenues is becoming especially relevant. All possibilities of cutting budget expenditures are being considered, including the optimization of the number of civil servants. The deputies of the State Duma of the Russia over the past month have been actively discussing the effectiveness of the functioning of state extra-budgetary funds and expressing ideas about the abolition of the Pension Fund of Russia and others, with the simultaneous return of functions back to the federal budget. It is important to reasonably assess the effectiveness of the financial mechanism of each extra-budgetary fund in Russia, including the Federal and Territorial Compulsory Medical Insurance Funds. To this end, it is necessary to comprehensively consider the mechanism of financing health care in the country within the framework of the current budget-insurance model. This article reveals the features of the financial mechanism in the healthcare sector in Russia, primarily in terms of methods for the formation of financial resources. In general, the Russian health care system is financed by the country’s budgets, Compulsory Medical Insurance Funds, voluntary medical insurance and paid medical services. In accordance with this, the budget, insurance and market methods for the formation of financial resources in health care are identified. The article describes each method; the effectiveness of the current financial mechanism was assessed and recommendations for its improvement were proposed.
The reform currently being implemented in the sphere of municipal solid waste (MSW) management requires large investments both from the government and management bodies at all levels, as well as from economic entities. Their stimulation is possible only through the use of various financial regulation tools. The article deals with the main tools of financial regulation in the sphere of MSW management, such as environmental payments and subsidies from the Federal budget, while simultaneously implementing program and project budgeting. The analysis showed that at present, despite the development of these financial tools, there is no effective mechanism for financial regulation in the sphere of MSW circulation. It is proposed to streamline and include environmental payments in the budget and tax legislation of the Russian Federation in order to increase the transparency of financial flows in this area. It is also necessary to create a special extra-budgetary Fund which will be used to finance investment projects in the field of MSW circulation.
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