scholarly journals The Influence of Centralisation and Decentralisation Processes on Regional Tax Potential

2021 ◽  
Vol 17 (2) ◽  
pp. 658-672
Author(s):  
Mariya A. Pechenskaya-Polishchuk
Keyword(s):  
National Level ◽  
Policy Instruments ◽  
Federal Budget ◽  
Revenue Growth ◽  
Debt Burden ◽  
Tax Revenues ◽  
The Russian Federation ◽  
Federal Taxes ◽  
Methodological Aspects ◽  
Budget Revenue

The need to stimulate economic development using policy instruments to enhance the tax potential of regions and municipalities is supported by key postulates of economic theory and successful examples of international practice. It is hypothesised that decentralising the distribution of tax revenues contributes to an increase in regional tax potential. In order to examine this problem, methods of grouping, sampling, generalisation and comparison are used. Methodological aspects of the study of tax potential at the sub-national level are presented. The scope of both centralisation and decentralisation processes affecting tax revenues in the Russian Federation for 2006–2018 is considered. The proportion of tax revenues transferred to the federal budget and collected at the regional level is investigated on the example of six Russian regional groupings. An expansion of the group of regions whose federal taxes are more than 50 % along with a 10 % increase in transfers to the federal budget led to greater centralisation. Out of the considered regions, 53 % transferred over 30 % of their tax potential to the federal level. It was revealed that regions whose tax centralisation is approximately 15–30 % have the best budget figures (debt burden of less than 30 %, budget deficit of less than 4%, 7–9 % budget revenue growth). Continuing research aims to develop measures for increasing regional tax potential. The obtained findings can be used to substantiate and implement regulatory legal acts concerning budget and tax issues.

scholarly journals REGINAL BUDGETS IN THE FIRST QUARTER OF 2019: IS THERE GROWTH POTENTIAL?

Federalism ◽  
2019 ◽  
pp. 172-185
Author(s):  
L. N. Lykova
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Federal Budget ◽  
Growth Potential ◽  
Budget Deficits ◽  
Personal Income Tax ◽  
Revenue Growth ◽  
The Russian Federation ◽  
Regional Budgets ◽  
Budget Revenue

There has been an increase of the RF subjects consolidated budgets revenues in the first quarter of 2019. It takes place together with the slowdown in economic growth. The basis of this budget revenue growth was formed by corporate income tax receipts (results of final calculations of previous year), personal income tax and excise. In contrast to the Federal budget, the subjects of the Russian Federation used most of the revenue growth to increase  funding at the beginning of the year. Тhus, in the first quarter of the year, the priorities for the consolidated budgets of the subjects of the Russian Federation were education, social policy and housing and communal services. At the same time, the volume of investments in fixed capital at the expense of regional budgets has significantly decreased, largely determining the overall dynamics of this indicator. The problem of budget deficits remains for several Russian regions despite the positive dynamics of revenues. It requires restraining the growth of key budget expenditures.

scholarly journals TAX POTENTIAL OF THE KRASNODAR TERRITORY: EVALUATION AND WAYS OF IMPROVEMENT

2018 ◽  
pp. 63-67
Author(s):  
A. V. Antoshkina ◽  
O. Yu. Martynenko ◽  
O. V. Tockachev
Keyword(s):  
Fiscal Policy ◽  
Russian Federation ◽  
Preliminary Analysis ◽  
Quantitative Assessment ◽  
Federal Budget ◽  
Collection Rate ◽  
Tax Revenues ◽  
Regional Budget ◽  
The Russian Federation ◽  
Krasnodar Region

The article deals with the system of indicators used in the existing tax statistics and allows to assess the tax potential of the region. For a reliable quantitative assessment of the effectiveness of the fiscal policy of the Krasnodar region was carried out a preliminary analysis of tax statistics for 2015-2017, in particular: tax revenues and fees to the regional budget, indicators of tax arrears to the regional budget, regional tax revenues to the budget of the Russian Federation, indicators of tax arrears to the budget of the Russian Federation (by types of taxes). On the grounds of the review were calculated indicators of the effectiveness of the fiscal policy of the Krasnodar region such as: the level of taxation in the region, the tax collection rate in the region, relations with the Federal budget and the actual tax potential, as well as an assessment of their dynamics for the analyzed period. Based on the results of the analysis, the areas of problems were identified and measures to stimulate fiscal policy and increase the level of tax potential of the Krasnodar region were proposed, and a forecast assessment of the effectiveness of the proposed measures was given.

Foreign Direct Investments: The Indirect Way to Economy

2007 ◽  
pp. 63-75 ◽  
Author(s):  
A. Navoi
Keyword(s):  
Russian Federation ◽  
National Economy ◽  
Financial Resources ◽  
Foreign Direct Investments ◽  
Russian Economy ◽  
The Russian Federation ◽  
Methodological Aspects

The article analyzes the situation with attraction of foreign direct investments (FDI) into the Russian Federation. Sharply increased inflow of international financial resources into national economy has highlighted the problem of definitions, the reasons of this phenomenon and its economic contents. The article considers methodological aspects and economic essence of modern FDI. Special accent is made on the estimation of the situation with their attraction into Russia, FDI structure and effectiveness. The conclusions about basic directions of the increase of their effectiveness in the Russian economy are formulated.

The Relevance of Energy Service Contracts in the Budget Sphere

2018 ◽  
pp. 64-68
Author(s):  
George V. Boos ◽  
Elena Yu. Matveeva
Keyword(s):  
Public Sector ◽  
Institutional Development ◽  
The Public ◽  
Debt Burden ◽  
Comprehensive Plan ◽  
Effective Implementation ◽  
Service Contracts ◽  
The Face ◽  
Energy Service ◽  
The Russian Federation

The problematic aspects related to the implementation of energy saving policy in the budget sphere are examined in the article. The factors hindering the mass and effective implementation of energysaving measures are highlighted in the article. Among these factors, there is the technical complexity of energysaving projects, the presence of innovative and investment risks, problems with the financial provision of costs in the face of increasing debt burden in most public budgets. The article concludes that in these circumstances only the energy service contract is a tool that allows implementing energy­saving measures without the first participation of budgetary funds in financing and allows transferring the risks of making technically inefficient decisions directly to the investor. In the article, the authors substantiate the importance of the institutional development of energy services directly in the public sector and analyze the measures of the comprehensive plan to improve the energy efficiency of the economy of the Russian Federation aimed at expanding the scope of energy service contracts in the public sector.

CURRENT ISSUES OF INTERBUDGETARY EQUALIZATION

2020 ◽  
Vol 1 (12) ◽  
pp. 74-78
Author(s):  
A. A. BISULTANOVA ◽  
Keyword(s):  
Economic Policy ◽  
Economic Development ◽  
Russian Federation ◽  
Current System ◽  
Federal Budget ◽  
Financial Resources ◽  
Socio Economic Development ◽  
Interregional Differentiation ◽  
The Russian Federation ◽  
The Stability

The author touched upon topical issues of inter-budget alignment, budget provision of regions with financial resources, focusing on factors that directly affect the stability of the budget system, as well as highlighting problems in the budget sphere that require urgent attention from the authorities. It is concluded that the level of interregional differentiation continues to increase, and the modern mechanism of budget equalization requires urgent amendments and adjustments. It is emphasized that the main goals of socio-economic development of the Russian Federation related to the transition to an innovative type of development, changes in the structure of the national economy, set out in strategic documents and messages of the President of the Russian Federation and declared since 2009, are not being implemented, and the effectiveness of state economic policy and Federal budget expenditures for its implementation remains low. This indicates the need to review the current system.

Improving inter-budgetary relations as a factor of regional economic security

2018 ◽  
Vol 35 (2) ◽  
pp. 102-108
Author(s):  
G. I. Nemirova ◽  
L. B. Mokhnatkina
Keyword(s):  
Russian Federation ◽  
System Approach ◽  
Global Economy ◽  
Federal Budget ◽  
Economic Security ◽  
Regional Economic ◽  
The Russian Federation ◽  
High Degree

The article analyzes threats to regional economic security caused by a high degree of centralization of revenues at the Federation level with decentralization of expenditure obligations. The influence of the global economy on the formation of the revenues of the federal budget and the budgets of the subjects of the Russian Federation is determined. On the basis of the system approach, proposals have been developed to establish targets for the formation of interbudgetary relations from the point of ensuring regional economic security. 

Career Guidance: Living on the Edge of Public Policy

2020 ◽  
Author(s):  
John McCarthy ◽  
Tibor Bors Borbély-Pecze
Keyword(s):  
Public Policy ◽  
Social Inclusion ◽  
Career Guidance ◽  
Evaluation Studies ◽  
National Level ◽  
Policy Instruments ◽  
Economic Incentives ◽  
Policy Formation ◽  
Education And Employment

Public policy formation and implementation for career guidance provision are complex issues, not least because in most countries career guidance is a peripheral part of legislation for education, employment, and social inclusion. Policy solutions are compromises by nature. Regulations and economic incentives are the main policy instruments for career guidance provision, but there is often incoherence between the intentions of the regulations and the economic incentives provided for policy implementation. The intermediary organizations that serve to implement policy add significant variability to policy effects. International bodies and organizations have shown significant interest in the role of career guidance in education and employment policies through the undertaking of policy reviews, the formulation of recommendations for career guidance, and, in some cases, providing economic incentives to support their implementation. However, there is a dearth of evaluation studies of policy formation and implementation at the national level.

scholarly journals Assessment of the Impact of EU Sanctions on Budget Revenues of Russia in the Context of New Industrialization in Terms of National Dimension

2021 ◽  
Vol 93 ◽  
pp. 02003
Author(s):  
Andrey Anisimov ◽  
Oksana Kolotkina ◽  
Inara Yagofarova
Keyword(s):  
Russian Federation ◽  
Factor Model ◽  
Eu Countries ◽  
Tax Revenues ◽  
Russian State ◽  
The Russian Federation ◽  
Tax Payments ◽  
The Impact ◽  
New Industrialization ◽  
The Eu

The article examines topical issues that assess the impact of EU sanctions on the volume of tax revenues of the consolidated budget of Russia. The main purpose of this study is an attempt to develop a factor model that allows assessing the sanctions impact on the specified tax revenues, describing and analyzing the factors that directly or indirectly affect the formation of the consolidated budget revenues of the Russian Federation, identifying the corresponding relationships during the period of new industrialization. A separate stage of the presented study is associated with the development of the above model, which evaluates the sanctions effect on the composition of tax revenues of the consolidated budget of the Russian Federation and verification of the adequacy of this model. The authors' own research made it possible to develop a conceptual factor model that assesses the impact of the sanctions effect of the EU countries on the composition and volume of tax revenues of the consolidated budget of the Russian Federation, the use of which makes it possible to analyze the proceeds from the tax payments that have come under the influence of the sanctions. The model presented by the authors makes it possible to fundamentally assess the real impact of the applied sanctions on tax revenues of the consolidated budget of the Russian Federation, to develop appropriate directions in the development of the country during the period of the new industrialization of the Russian state.

scholarly journals A PERFORMANCE ANALYSIS OF REGIONAL BUDGET OF JAYAWIJAYA REGENCY FROM 2010 TO 2014

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Didi Yigibalom ◽  
Ida Ayu Purba Riani
Keyword(s):  
Central Government ◽  
Fiscal Decentralization ◽  
Overlay Analysis ◽  
External Funding ◽  
Revenue Growth ◽  
Low Degree ◽  
Regional Budget ◽  
Variant Analysis ◽  
High Degree ◽  
Budget Revenue

This study aims to assess performance of Regional Budget (APBD) which includes revenues, spending/expenditures and financing activities of Jayawijaya Government. The data used was the budgeted and realization of Revenue, Spending/Expenditure and Financing activities of Jayawijaya regency from 2010 to 2014. The analysis techniques used was a qualitative approach through various financial ratios. To calculate revenues performance this study employed Variant Analysis (differences of) Budget Revenue, Revenue Growth, Degree of Independence of the region, Regional Reliance to the central government, Degree of Decentralization, Local Tax Effectiveness and Overlay analysis to measure performance of the generated income. Meanwhile to measure expenditure used Variant Analysis (difference) Budgeted Expenditure, Growth of Regional Expenditure, Synchronization of Governmental Spending, Spending Effectiveness and Overlay analysis to measure overall spending/expenditures performance. Following the analysed data, the study obtained following results: 1) Jayawijaya’s revenue performance during 2010 to 2014 based on the overlay analysis was not good. The main caused was due to low degree of the region financial independence, high degree of fiscal dependence for external funding as well as the low degree of fiscal decentralization, 2) Spending/Expenditure Performance of Jayawijaya from 2010 to 2014 was good. This was because of the increasing growth of Jayawijaya’s spending/expenditure and the effectiveness of spending/expenditure in Jayawijaya. Keywords: Budget, Revenue, Spending/ Expenditure, Regional Budget Performance

scholarly journals Policy Instruments for Health Promotion: A Comparison of WHO Policy Guidance for Tobacco, Alcohol, Nutrition and Physical Activity

2021 ◽  
Author(s):  
Peter Gelius ◽  
Sven Messing ◽  
Antonina Tcymbal ◽  
Stephen Whiting ◽  
João Breda ◽  
...  
Keyword(s):  
Physical Activity ◽  
National Level ◽  
Policy Instruments ◽  
Alcohol Policy ◽  
World Health ◽  
Prevention Policy ◽  
Regional Office ◽  
Health Related ◽  
Nutrition And Physical Activity ◽  
Policy Fields

Background: Policy is an important element of influencing individual health-related behaviours associated to major risk factors for non-communicable diseases (NCDs) such as smoking, alcohol consumption, unhealthy eating and physical inactivity. However, our understanding of the specific measures recommended in NCD prevention policy-making remains limited. This study analysed recent World Health Organization (WHO) documents to identify common policy instruments suggested for national NCD prevention policy and to assess similarities and differences between policies targeting different health-related behaviours. Methods: Evert Vedung’s typology of policy instruments, which differentiates between regulatory, economic/ fiscal and soft instruments, served as a basis for this analysis. A systematic search on WHO websites was conducted to identify documents relating to tobacco, alcohol, nutrition and physical activity. The staff of the respective units at the WHO Regional Office for Europe conducted an expert validation of these documents. The resulting documents were systematically searched for policy instruments. A word frequency analysis was conducted to estimate the use of individual instruments in the different policy fields, followed by an additional in-depth coding and content analysis by two independent reviewers. Results: Across all health-related behaviours, the following policy instruments were suggested most frequently in WHO guidance documents: laws, regulations, standards, taxes, prices, campaigns, recommendations, partnerships and coordination. The analysis showed that regulatory and economic/fiscal policy instruments are mainly applied in tobacco and alcohol policy, while soft instruments dominate in the fields of nutrition and especially physical activity. Conclusion: The study confirms perceived differences regarding recommended policy instruments in the different policy fields and supports arguments that "harder" instruments still appear to be underutilized in nutrition and physical activity. However, more comprehensive research is needed, especially with respect to actual instrument use and effectiveness in national-level NCD prevention policy.

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