Fiscal policy of any state implies management and regulation in regard to public finances and it finds reflectian in the budget of the country.This article dwells on the budget system of the Republic of Tajikistan, in particular, issues of revenue generation, monetary resources distribution, causes of deficiency and methods of its covering. In the article one can find answers to the questions on how the budget system of the Republic of Tajikistan functions, to what extent, when and how funds are allocated and necessary payments for implementation of public assignments are effectuated. It also contains recommendations for a development of the budget system of the country. It is known that an effective budgeting system affords to build transparent, freely managed financial structure, to solve many economic problems, to reduce a probability of budget deficiency, and to decrease an amount of state loans.
«On State Badget» Law, state revenues, planning, manetary funds, deficency, distribution of resources
I. Official Documents, Normative Instruments.
1. Instruction on Formation of State Budget Project for 2014 and Prognostication for Budget Indices for 2015 – 2016. – 47 pp.
2. Report on the State of State of State Debt for 2016: [Regime of availability]: http://minfin.tj/downloads/otchet_2016.pdf – 30 с.].
3. Tajikistan Republic. Laws. On State Budget of TR for 2016 (November 8, 2015, # 224) // Dushanbe. – 11 pp.
4. Tajikistan Republic. Laws. On State Finances of TR for 2015 (June 28, # 684) in the recension of TR Law from 30.07.2007, # 308 // - 34 pp.
5. Strategy of Management with State Debt of Tajikistan Republic for 2015 – 2017 (March 31, 2014, #214) : [Regime of availability] http://minfin.tj/downloads/files/Strategy-2013-2015.pdf
II. Text-Books, Manuals, Articles, Electronic Resources
6. Bondarenko K. Reefs of Tajikistan Budget Policy. // K.Bondarenko // CABAR 27.11.2015. Regime of availability: http://cabar.asia/ru/podvodnye-kamni-byudzhetnoj-politiki-tadzhikistana/
7. Karimova M.T. The Guide-Book over TR Budget // M.T. Karimova, F.M. Muminova, Sh.K. Sohibov. – Dushanbe, 2012. – 188 pp.
8. Karimova M.T. Practical Course in Budget Analysis // M.T. Karimova, S.Z. Vazirov, B.B. Makhkamov, Kh.Sh. Narziyev. – Dushanbe: Cognition, 2015. – 88 pp.
9. Polyak G.B. Finances. Monetary Circulation. Credit // under the editorship of Dr. of Economics Polyak G.B. The 3-d edition. – Moscow: Unity, 2010. – 356 pp.
10. Panov M.M. Establishment of Budget Management System or three Business Coordinates // M.M. Panov// BDR,BDDC,BBL.- M Infra-M, 2014. – 304 pp.
11. Klochkova, V.N. Formation of Programmatic Budget in Russia/V.N. Klochkova/ [Regime of availability] https://www.scienceforum.ru
12. Shodiev, F. The Advantage of Usage of Acts in Reference to WTO Enterprises of TR/F.Shodiev/ [Regime of availability]: https://www.osiaf.tj/wp-content/uploads/2016/
13. Ryaskova, M.B. Budget Policy as a Tool of State Management //M.B.Ryaskova.-M// FEIS, 2010-325pp.
14. The Site of Tajikistan Republic Ministry of Finances. Electronic Resource./ [Regime of availability]: www.minfin.tj.
15. Agency on Statistics under the Auspices of Tajikistan Republic President. Electronic Resource. [Regime of availability]: www.stat.tj.
16.The Site of the National Bank of Tajikistan. Electronic Resource. [Regime of availability]: www.nbt.tj .