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The paper describes modern tendencies of budget risks management in the region. Some factors of budget-fiscal security and its threshold limit value for the Russian Federal subjects and municipal units are revealed. A system of factors which generate budget risks, areas of budget risks at the regional level is well founded.

The article discusses modern tendencies and problems of tax revenues formation of the regional budgets. Instruments of tax regulation and a mechanism of their effect on eco-nomic processes are considered. Tax benefits are tax regulation tools for certain catego-ries of taxpayers to solve a number of social and economic problems.