Features of the transformation of the budget of the Krasnodar Krai in the period of the pandemic for 2020

One of the most important tools for regulating social and economic development is the budget occupying a central place in the financial system of the state. With the help of budget funds, the levels of social and economic development of territories are levelled, financing of industries and spheres of the national economy is provided, budget funds are directed to the development of priority areas of economic development. The object of this study was the Krasnodar Krai budget for 2020. The study purpose was to analyze the features of the budget structure of the Krasnodar Krai during the pandemic in 2020. During the study, comparative, historical and analytical methods were applied, which helped to obtain the necessary analytical materials and evaluate them. Based on the study, it was concluded that the highest index in income during the pandemic was the tax on personal income and the lowest-the tax on mining. The Krasnodar Krai budget for 2020 received more revenue than planned. Consequently, there was a positive trend and a gradual increase in the revenue part of its budget.