DANILOV ROMAN S.

The article assesses the impact of national projects to change the structure of expenditures of the Russian budgetary system and describes the basic concepts, regulations, tools for the implementation of national projects. The current macroeconomic situation is analyzed. The paper shows the importance of national development goals concerning budgeting policy. The work describes the structure of expenditures of budgetary and extrabudgetary sources aimed at the implementation of national projects; the study also touches upon the role of national projects affecting budget expenditures of the funds of the Russian Federation. The author defines national projects, the implementation of which has a priority character for the federal government or subjects of the Russian Federation. The work contains information concerning changes in the volume of productive expenditures aimed at the development of human capital and infrastructure - expenditures on health care, education, transport infrastructure, and on the spending of budgetary funds in general. The analysis revealed structural changes in expenditures and their shift from unproductive to productive ones, which is directly related to expenditures on national projects and the transition to a policy of stimulating supply.