BUDGET SUSTAINABILITY MANAGEMENT OF SUBJECTS OF THE RUSSIAN FEDERATION: IMPLEMENTATION TOOLS

Author(s):  
Vyaсheslav V. Zemskov ◽  
◽  
Konstantin O. Rasteriaev ◽  
Kristina I. Solodovnikova ◽  
◽  
...  

The article examines the problems of the existing mechanism for managing the budgets of the constituent entities of the Russian Federation in the context of macroeconomic instability and new challenges, in particular, the coronavirus pandemic. The methodological basis of the article is the methods of analysis and synthesis, comparison and analogies, systemic and institutional approaches. The foreign approaches and experience of managing budgetary sustainability and quality of management in the long term are considered. Highlighted the best practices for ensuring the sustainability of the budgets of the subjects, taking into account the medium and long term. An algorithm for managing the stability of the budgets of the constituent entities of the Federation in modern conditions is proposed. The need for advanced improvement of modern tools to ensure the sustainability of budgets of the constituent entities of the Russian Federation in the medium and long term through a responsible regional budget policy, taking into account global trends and global threats, as well as in the context of geopolitical and geo-economic challenges, able to take into account modern demands and requirements of the current legislation stimulating responsibility and performance of government authorities, as well as the development of independent initiatives in the aspect of increasing their own potential to ensure the sustainability of the budgets of the subjects, as well as optimizing inter-budgetary regulation, taking into account regional characteristics in the long term. A set of recommendations and tools for ensuring the sustainability of the budgets of the constituent entities of the Russian Federation, taking into account the future, is proposed. Conclusions and suggestions can be used in the activities of federal legislative and executive authorities: when improving strategic and program documents in the field of assessing the sustainability of budgets, increasing the sustainability of budgets of the constituent entities of the Russian Federation.

2020 ◽  
Vol 26 (6) ◽  
pp. 577-583
Author(s):  
L. A. Tuaeva ◽  
I. Z. Toguzova ◽  
S. K. Tokaeva

The presented study develops theoretical and methodological foundations for assessing the fiscal sustainability of the constituent entities of the Russian Federation in perspective.Aim. The study aims to develop a systems approach to assessing the fiscal sustainability of the constituent entities of the Russian Federation in the medium and long term.Tasks. The authors analyze the major approaches to assessing the fiscal sustainability of federal subjects and determine the significance of quantitative and qualitative assessment methods in the development of a methodology for assessing the fiscal sustainability of federal subjects in the medium and long term.Methods. This study uses scientific methods of cognition, analysis and synthesis, comparison and analogy, systems and institutional approaches to assess the fiscal sustainability of federal subjects.Results. The authors examine the major approaches to assessing the fiscal sustainability of federal subjects developed by Russian scientific schools and disciplines; approaches used by state and local authorities; approaches to assessing the fiscal sustainability of federal subjects used by international and national rating agencies; foreign experience. In general, this implies the development of a universal system of indicators for assessing the fiscal sustainability of federal subjects.Conclusions. It is substantiated that under the current conditions of new challenges, particularly in the context of the coronavirus pandemic, it is necessary to assess the long-term balance and sustainability of the budgets of federal subjects using a systems approach based on quantitative and qualitative methods, making allowance for the medium- and long-term prospects to make efficient management decisions at different levels of the economic system.


2021 ◽  
Vol 27 (11) ◽  
pp. 2521-2547
Author(s):  
Alena Yu. SUKHOVA

Subject. The article explores indicators for budget risk management in the subjects of the Russian Federation. Objectives. The aim is to develop a system of indicators to assess the quality of budget risk management, to create a methodology for quality management assessment and test it on the case of 85 subjects, to build a rating for the quality of budget risk management in 2020. Methods. The study rests on creating a model for assessing the quality of budget risk management on the basis of 18 mathematical and statistical criteria and their testing on budget data from 85 federal subjects for 2020, and the deductive approach. Results. I formulated and justified indicators of analysis that demonstrate the level of readiness of the budget of Russian subjects to accept budget risks. The proposed indicators are logically structured into groups and detailed by data source for evaluation. The system of indicators is incorporated into the existing methodology created by the Ministry of Finance of the Russian Federation. The results of the analysis are presented as a rating of subjects of the Russian Federation based on the aggregate assessment of the quality of budget risk management. Conclusions. The offered methodology may serve as a supplement to the methodology for assessing the quality of regional finance management created by the Ministry of Finance of the Russian Federation. It may also help evaluate decisions on proactive risk management and mitigation of consequences of risk events in regional budget utilization.


2020 ◽  
Vol 26 (10) ◽  
pp. 120-126
Author(s):  
A. Tomskikh ◽  

he article deals with the multifactorial aspects of the labour market development as a special economic category: stages of development, impact of the economic crisis, trends during the pandemic, movement of employment and unemployment, etc. The analysis of the situation on the labour market, both in the whole world, and in the context of Russia and its subjects, is carried out. Trends in the development of the labour market are shown through the prism of global trends in economic development and the specifics of decision-making at the level of the Russian Federation since 1989, the period of transformation of its socio-economic development and entry into the world market. Much attention is paid to the situational response of the labour market to the global coronavirus pandemic in terms of analyzing the supply and demand of vacancies, salaries and their dynamics over the past year of the largest recruitment portal in the country. The risk sectors of the labour market development are shown for the territory of Russia as a whole, federal districts and subjects of the federation. The conclusion is made about sufficient decisions of the government of the Russian Federation in the pre-crisis period and forced anti-crisis actions during the pandemic in the conditions of long-term sanctions by key world actors. The measures necessary for the adoption of federal decisions to reduce the strain on the labour market in the long term, taking into account the reduction in the economy’s income, are outlined: closing more territories or sectors of the labor market to foreign labour, organizing jobs at real enterprises, optimizing the flow of domestic labour migration and new technological solutions in the economy


2019 ◽  
Vol 7 (6) ◽  
pp. 49-52
Author(s):  
A. Sherstobitova ◽  
Evgeniya Posnihina

If the order of drawing up the draft Federal budget is defined by the Budget code of the Russian Federation, the order of drawing up the draft budget of the subject of the Federation and the draft budget of the municipality, along with the bases of drawing up draft budgets defined by the Budget code of the Russian Federation, is also determined by the laws of the subjects of the Federation and municipal legal acts of the representative body of the municipality. In the legal literature, this approach is recognized as justified, as at each level of the budget system there is specificity in the development of budget indicators. In addition, it is impossible to apply a unified approach to the detailed organization of the drafting of regional and local budgets, since the timing and content of the procedures for drafting budgets in the constituent entities of the Federation and municipalities depend on a whole range of socio-economic and political factors. In view of the above, the development of regional and local budgets should be governed by the rules of budgetary procedure adopted at the appropriate levels of the budgetary system. Drafting of regional and local budgets and budget acts is traditionally the responsibility of the Executive bodies. Accordingly, the draft budget of the subject of the Federation shall be drawn up in accordance with the procedure established by the Supreme Executive body of the state power of the subject of the Russian Federation (article 169 of the BC) [1]. Budgeting at any level by virtue of part 2 of art. 172 the BC of the Russian Federation is based on: the Budget address of the President of the Russian Federation; the forecast of social and economic development of the relevant territory; the main directions of budget and tax policy; the budget forecast for the long term; state (municipal) programs.


2021 ◽  
pp. 9-20
Author(s):  
I. KORZH

This article examines the issue of the effectiveness and quality of the implementation of parliamentary control in the spheres of spirituality and culture, as an aspect of ensuring national security in the modern conditions of the hybrid aggression of the Russian Federation against Ukraine. It is noted that parliamentary control in Ukraine is extremely insufficient and rather contradictory, which does not yet allow to talk about the stability of parliamentary control as such, about its proper scientific understanding and legal consolidation in modern conditions, especially in the context of the hybrid aggression of the Russian Federation against Ukraine. It was stated that social changes caused by globalization processes affect the state of ensuring national security in such spheres as culture and spirituality. Currently, this issue has not been studied enough, and therefore needs further development. It was noted that in the field of culture, certain positive changes in the implementation of state (parliamentary) control have been achieved in recent years. However, in the sphere of spirituality (spiritual culture) and in the related religious sphere, as a result of the ideological sabotage and special informational operations carried out by the Russian Federation, a spiritual crisis has actually been generated in Ukraine, the resolution of which is an urgent task of the state power. Parliamentary control in these areas, which should be carried out through the prism of national security, is virtually absent. A number of proposals have been worked out, which are advisable to be introduced into the process of exercising parliamentary control over the aforementioned spheres.


2020 ◽  
Vol 3 (10) ◽  
pp. 4-9
Author(s):  
G. G. CHAKHKIEV ◽  
◽  
I. A. ERZYLEVA ◽  
P. S. PACHIN ◽  
◽  
...  

The article presents an analysis of the evolutionary foundations of the formation of the institute of state strategic planning in the Russian Federation, shows its transformation in the context of a new investment cycle announced for implementation by the President of the Russian Federation to achieve a new quality of economic growth in the country, identifies the threats and risks of unattainability of long-term targets


Author(s):  
D. A. Afanaseva

The article analyses the level of food security of the Russian Federation as a determinant of political risk in the agricultural sector of the country. The author presents calculations of indicators of ensuring food independence of the Russian Federation on priority types of food products; assesses the level of import dependence of the agricultural sector; regards the dynamics of personal food consumption in the country. The author notes that at present, the domestic agricultural complex operates in conditions of constant economic and geopolitical transformations. It directly affects the emergence and growth of political risk in this sector of the economy. Sanctions imposed on Russia by Western countries since 2014 predetermined the direction of development of the agricultural sector of the Russian Federation and revealed the need for thinking long-term and systemic solutions from the state in the field of import substitution and improving the quality of life of the Russian population.


2021 ◽  
Vol 27 (12) ◽  
pp. 983-991
Author(s):  
A. V. Altoukhov ◽  
V. P. Khar’kov

Aim. This article presents the results of an analytical study (overview) of the Russian motorcycle market as a projected element of an electric transport platform based on the analysis that includes information about global trends. Tasks. The authors examine the global and Russian electric motorcycle markets, legal peculiarities and advantages of using electric motorcycles in the Russian Federation, and major demand factors.Methods. This study uses the methods of analysis and synthesis of information from Russian and foreign sources publicly available on the Internet and the method of expert assessment.Results. Electric motorcycles are shown to be a promising market, both at the domestic and global levels. Major trends and demand factors of this market in Russia as well as legal peculiarities and advantages of using these vehicles are identified and analyzed.Conclusions. Positive trends indicate that it is possible to create a Russian platform for electric transport that would include electric motorcycles. This study will be useful to anyone interested in the topics of motorcycles, electric transport, and platform solutions in this area. In addition, this article can serve as a basis for further research on this topic.


Author(s):  
Mazika Musabekovna Imanshapieva

This article examines the peculiarities of taxation of vehicles, as well as the fiscal role of transport tax in the budget revenue of the constituent entities of the Russian Federation. Analysis is conducted on the overall dynamics of tax proceeds on transport tax into the budget system of the Russian Federation. Assessment is given to tax collection, as well as to the changes in structure of transport tax taxpayers on the federal level for the period from 2016 to 2019. Particular attention is turned to the role of tax rates and deductions on transport tax in formation of regional budget revenues. The author also analyzes tax proceeds, tax structure and tax base on transport tax on the regional level for the period from 2016 to 2019 (on the example of the Republic of Dagestan). Recommendations are made on the improvement of transport tax on the federal and regional level with regards to establishment of detailed differentiation of tax rates, application of reducing and increasing coefficients, as well as measures for improving the quality of tax administration of transport tax. The author also proposed measures aimed at full implementation of the principles of justice and proportionality of taxation in the context of calculation and collection of transport tax. The main results consists in the proposed recommendations on improvement of mechanism for calculation and collection of transport tax and enhancement of its current role in formation of regional budget revenues.


2019 ◽  
Vol 16 (5) ◽  
pp. 82-85
Author(s):  
V. V. Artukhin ◽  
Yu. K. Chiasnavichius

In this work authors offers the list of the generalized requirements (or criteria) for indexes of assessment. Requirements can be applied during the development and the analysis of assessment indexes for programs and projects of evolution and performance of the Russian Federation regardless of exact subject domain. Based on authors experience in the field of various assessment techniques development, compliance to the listed requirements allows to improve interpretability of assessment indexes which, in turn, increases also their usefulness. Besides, in particular circumstances the concept of "quality of an index of assessment" can be expressed through the fact of compliance to the offered requirements (for example, direct calculation of requirements to which the index conforms) that can be the useful, for example, when choosing one "best" index of assessment from several alternatives. The offered list of requirements, certainly, isn't single valid one, and article pursues rather the purpose to open a topic for discussion, than to answer the question posed exhaustively.


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