Operational Efficiency of Budget Planning in a Federal Subject in the Context of Economic Uncertainty

At the moment budget planning in the federal subjects of Russia is performed in the context of economic uncertainty. To ensure optimal justification and reliability of planned budget indicators, it is crucial to allow for specific features of planning. Operational efficiency that also manifests itself at the level of federal subjects is one of the key characteristics of budget planning in the conditions of economic instability. In the paper the types of operational efficiency of budget planning in a federal subject are specified and characterized with respect to methodology and law, information, time, technology, interbudget relations and cost. Allowing for various types of operational efficiency in the process of budget planning in federal subjects it is possible to improve the quality of planning on the basis of systemic improvement of all its elements.