Efficiency of budgeted expenses and fiscal productivity of taxes (historical aspect)

Abstract

In the years of recession and stagnation in the decrease in government revenues, increase budget spending, which inevitably leads to an increase in the budget deficit. Current to 2016, the situation forced the Government of the Russian Federation in the first place, firmly put the issue of optimization of expenditures of the Federal budget, and secondly on the search for additional sources of tax revenue (improving tax administration, enhancing tax collection, tax maneuvers) and non-tax revenues (privatization). The article analyzes the scientific heritage of professor F.A. Minkov (1881–1937) from the point of view of the economy of the state (budgetary) costs, including sources of revenue, reducing the costs of collection and improve fiscal productivity taxes. The insights of professor F.A. Menkovare relevant today for the effective implementation of budgetary policy in Russia.