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The article presents a study on assessing tax payments to budgets and the regional budgetary policy formation effectiveness related to the negative impact of the COVID-19 pandemic and sanctions on the revenue side of the budget. The review of economic papers studying the problem of forming regional budget policy has been presented, the goals and objectives of the study e formulated. The purpose of the study is to assess the formation of the budget revenue part at the regional level (on the example of the Orenburg region of the Russian Federation). The estimation of the filling of the budget revenue part at the expense of tax payments has been carried out, the analysis of domestic and foreign scientists, who participated in studying this problem, methodology has been carried out. The study pays attention to the indicators that characterize budget policy formation effectiveness in Russian regions. Logical and statistical methods and techniques have been used. Based on the assessment of the stable level of forming dynamic indicators of revenue and expenditure parts of the regional budget and their growth, the stable instability of tax revenues from the profit of organizations has been shown. Based on the research and scientific studies, the article concludes that in the future the transformation regional budget effective formation should continue. The budget forecast for the future period with high accuracy has been made. The impact of multidirectional factors on the Russian fiscal policy in the medium term increases the uncertainty of its implementation conditions.
Ogorodnikova et al. (Mon,) studied this question.