%0 Journal Article %T Problems of formation of budget expenditures in the conditions of deficit budgets %A Gvarliani, T.E. %A Oborin, M.S. %A Saryan, A.A. %K budget expenditures, budget planning, budget deficits, balance budgets, budget system. %J Servis Plus %D 2024 %N 11 %P 12 %I Russian State University of Tourism and Service