Alaa Abduljabbar Hussein Al-Azzawi, et al. “Improving the Quality of State, Regional and Municipal Financial Resources Spending As a Key Condition for Sustainable Regional Development of the Russian Federation”. Tikrit Journal of Administrative and Economic Sciences, vol. 20, no. 66, part 2, June 2024, pp. 288-05, doi:10.25130/tjaes.20.66.2.16.