Currently, the scientific literature pays much attention to the issues of program-target and normative-per capita budgeting, their implementation in the Russian practice. However, the results of comprehensive studies of budgeting of public finance are practically not published. It determines the necessity of carrying out, first of all, theoretical research in the field of budgeting in the sphere of governmental (municipal) finance. The article considers theoretical approaches to the content of budgeting, highlights its features in public (municipal) finance in terms of functions, principles, organization schemes. It systemizes types of budgeting, including the program-targeted type; the result-oriented budgeting; the initiative; the normative-per capita and the project types. The article presents investigation of the content of the most relevant type of budgeting for Russian practice - the initiative budgeting, offers its classification in terms of various grounds. It analyzes the degree of initiative budgeting implementation in Russias regions, specifies the prospective directions of introducing budgeting in the Russian practice.

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.

To form an effective mechanism for financial support of health care in Russia, it is necessary to introduce into scientific and practical activities clearly-defined concepts that characterize medical services and sources of their financing. The analysis of the definitions such as «medical care» and «medical services» described in this article showed a lack of orderliness in basic terminology, as well as the possibility of replacing these concepts in practice. The article discusses the types of medical services in relation to the Program of state guarantees for providing citizens with free medical care. The sources of financial support for medical services in Russia are systematized and their features are highlighted. The research of the problems of financing health-care expenditures from various sources made it possible to suggest the main criteria for sharing these expenditures among the budgets of the budget system of the Russian Federation. The volume of budget financing of healthcare in Russia, compulsory and voluntary health insurance, and paid services in the healthcare sector are evaluated in the article, and also, the problems of estimating the volume of medical care in total from all sources, including the income of private medical organizations are identified.

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.