Experience of the countries in transition as applied to the construction of the toolkit for increasing the efficiency of the budgetary system of the Russian Federation

Abstract

Purpose: the article is devoted to the issues of building an agent-based modeling of the budgetary system of the Russian Federation based on the experience of countries in transitional economy. The experience of China will be taken as the main superstructures of the model. The article describes the criteria for building a Chinese society – a socialist country with market economy mechanisms. Discussion: to develop the budgetary system of the Russian Federation and build an agent-based model at the first stage of modeling, a class of agents – legal entities and budgetary organizations interacting with each other was developed. The main directions of the Chinese budget system described in the article were taken as the basis for the behavior of budgetary organizations and the distribution of budgetary funds in simulation modeling. Results: the authors have proposed a descriptive methodology of criteria for building an agent-based model of the budgetary system of the Russian Federation, in which agents are legal entities, as well as budgetary institutions of the federal, regional and municipal levels.