Abstract
<jats:p>The monograph reveals the theoretical, methodological and institutional foundations of the formation of fiscal space and approaches to its assessment. The analysis of the best foreign practices and recommendations of international organizations on the assessment and use of the fiscal space of national economies of federal states is carried out. The scale of fiscal space at the national level is analyzed and an assessment is made for the sub-federal level of the budget system of the Russian Federation at the present stage of socio-economic development. Considerable attention is paid to the development of proposals to expand the fiscal space for the budgets of the budgetary system of the Russian Federation, based on budget reserves for revenues, expenditures in terms of their optimization and the level of public debt. It is intended for students and postgraduates of economics specialties, students of the faculties of professional retraining and other forms of advanced training.</jats:p>