FEATURES OF FORMATION OF REGIONAL BUDGETS DURING THE PANDEMIC PERIOD

The article discusses issues related to state support of regional budgets during the period of coronavirus infection (COVID-19). A review of publications on the subject under study is given; measures to stabilize the current situation on the part of the government were considered; studied the structure and volumes of state support for the budget of the Belgorod region. It has been proved that the tools proposed within the framework of the countercyclical budgetary policy are quite effective in the context of the development of COVID-19 and it was concluded that the first tool – additional interbudgetary transfers – will be used only in emergency circumstances, the second – budget loans – can be used even after the end of the pandemic. to stimulate the implementation of regional infrastructure projects and finance other social projects.