@article{Gvarliani2024problems, author={Gvarliani, T.E. and Oborin, M.S. and Saryan, A.A.}, title={Problems of formation of budget expenditures in the conditions of deficit budgets}, journal={Servis Plus}, publisher={Russian State University of Tourism and Service}, year={2024}, pages={65-77}, volume={11}, issue={4}, }