The role of state extra-budgetary funds in financial support of the social sphere: key guidelines for 2026-2028

The research focuses on the social sphere in the Russian Federation and ongoing socioeconomic processes. The subject of the study is related to the functioning of state extra-budgetary funds in the Russian Federation as a financial instrument for addressing pressing socioeconomic issues in the context of citizens' exercise of their constitutional rights. The authors examine in detail the organizational and legal framework of state extra-budgetary funds in the Russian Federation, and substantiate specific areas for addressing the existing problems identified during the research. The authors pay particular attention to the development of governance for state extra-budgetary funds in the Russian Federation using a strategic approach that ensures effective and responsible management of public finances to address socioeconomic issues in the context of citizens' exercise of their constitutionally guaranteed rights. The study is based on methods of data analysis and synthesis, induction, deduction, generalization, systematization, and graphical presentation of the obtained results. The reliability of the obtained results is confirmed by the fact that the scientific article is based on specific numerical data characterizing the subject of the study, sourced exclusively from official information contained in official data disclosure resources. The obtained results possess scientific novelty, which is demonstrated by the authors' approach to substantiating the role of state extra-budgetary funds in the Russian Federation in the financial support of the social sphere. The authors conclude that state extra-budgetary funds play a significant role in the financial support of the social sphere in the context of citizens' exercise of their constitutional rights. They also formulate recommendations for further strengthening this role in order to improve the quality of life of Russians and ensure high-quality management of state extra-budgetary funds, taking into account current socioeconomic realities and based on a strategic approach. The results obtained during the study will be highly relevant to executive and legislative bodies in developing a set of measures to improve social governance in the Russian Federation, as well as modernize approaches to the effective and responsible management of public finances.