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.

The Main Characteristics of the Regional Budget Planning on the Example of Yamal-Nenets Autonomous District

2019 ◽  
Vol 7 (6) ◽  
pp. 49-52
Author(s):  
A. Sherstobitova ◽  
Evgeniya Posnihina
Keyword(s):  
Russian Federation ◽  
Federal Budget ◽  
Political Factors ◽  
Budget Planning ◽  
Legal Literature ◽  
Regional Budget ◽  
Social And Economic Development ◽  
The Subject ◽  
The Russian Federation

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.

scholarly journals Sustainability of Regional Budget Revenues and Its Sources

2021 ◽  
Vol 17 (4) ◽  
pp. 1376-1389
Author(s):  
M.Yu. Malkina ◽  
Keyword(s):  
Russian Federation ◽  
Growth Rates ◽  
Intergovernmental Relations ◽  
Linear Time ◽  
Time Correlation ◽  
Tax Revenues ◽  
Steady Growth ◽  
Regional Budget ◽  
The Russian Federation ◽  
Per Capita

Sustainability of regional budget revenues and the overall regional economic sustainability are mutually influential. The present research contributes to the identification of internal sources of budget sustainability observed in the constituent entities of the Russian Federation. The study proposed and tested an approach to distinguishing between steady growth rates of real revenues per capita of sub-federal budgets and their volatility using linear time regressions. The variance of the residuals is considered as an absolute measure of risk (instability), while the ratio of the residual standard deviation to the average income value is seen as a relative measure. Based on the construction of partial time regressions and use of variance rules, indicators of budget sustainability were decomposed according to income sources. The proposed methodology was applied to assess average real budget revenues per capita and determine steady growth rates, absolute and relative risks in 83 entities of the Russian Federation in 2010–2017. Budget systems of certain mining and border regions are characterised by low stability, while some highly diversified regional economies of the European Russia proved to be the most stable. In the group of tax revenues, the profit tax is the relative amplifier of budget risk, and the personal income tax is the risk damper. In the group of non-tax revenues, income from the sale of assets is the instability enhancer, and income from the use of property is seen as the damper. Among gratuitous receipts, subventions, followed by grants, play a stabilising role, while subsidies act as destabilisers. The dissimilarity between budget risk structures of the regional average and country portfolio, the most notable in the group of transfers, was explained by different time correlation of budget revenues in Russian regions. The proposed approaches can be improved by using non-linear regressions and appropriate methods for decomposing indicators of budget sustainability according to sources. The research findings can be used for the management of sustainable regional development and intergovernmental relations in the Russian Federation.

scholarly journals Modern Approaches to Ensuring the Receipt of Corporate Income Tax in the Regional Budget

2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Tatyana Shchukina ◽  
Lkhama Rabdanova
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Negative Consequences ◽  
Economic Activities ◽  
Tax Revenues ◽  
Income Sources ◽  
Regional Budget ◽  
The Russian Federation ◽  
The Impact

The article considers the main factors that influence the dynamics of corporate income tax receipts in the regional budget. Thus, changes in federal and regional legislation, the expansion of the tax base, and the improvement of the administration of income sources have the greatest impact. The performance of tax revenues of the consolidated budget of the Trans-Baikal Territory is analyzed, and the share of this tax in the total amount of tax revenues of the budget in 2017-2020 is shown. It is noted that the underestimation of the corporate income tax in 2020 is associated with the negative consequences of the impact of the spread of the new coronavirus infection on the region's economy, which led to a slowdown in the work of certain industries and to a significant decrease in economic activities of the region. The ways of increasing the receipts of corporate income tax in the budget of the subject of the Russian Federation are shown, namely through strengthening the interdepartmental interaction of the regional state authorities with the local offices of the Federal Tax Service of the Russian Federation, the ability to independently decide on the provision of appropriate tax benefits in the territory of the region, reduced rates, other preferences for corporate income tax or refusal of it, and others.

scholarly journals financial Support of Regions as a tool to Equalize budgetary Security of the Constituent Entities of the Russian federation

2019 ◽  
Vol 23 (4) ◽  
pp. 57-68 ◽  
Author(s):  
D. E. Morkovkin ◽  
P. V. Stroev ◽  
A. I. Shaposhnikov
Keyword(s):  
Russian Federation ◽  
Financial Incentives ◽  
Financial Support ◽  
Socioeconomic Development ◽  
Federal Budget ◽  
Integrated Approach ◽  
The State ◽  
Financial Assistance ◽  
Regional Budget ◽  
The Russian Federation

The authors have considered current forms and methods of financial support for the regions in Russia. The dynamic analysis allowed to obtain a comprehensive assessment of the interbudgetary transfers provided by the federal budget for the socioeconomic development of the regions in recent years with a view to reducing their economic differentiation and ensuring the implementation of the state regional powers. The methods of economic and statistical analysis were used. The authors conclude that the main form of financial support for the regions of Russia is subsidies to equalize fiscal security. The study proved that the increasing financial assistance in the form of subsidies leads to a decrease of the budgetary support level of the regions. Financial support for the Russian regions in the form of subsidies and subventions has a number of serious shortcomings: the multi-channel financial assistance to the region and the lack of an integrated approach which leads to dispersal and low return on public funds and makes it difficult to control their spending; fragmentation of its provision; reduction of incentives for self-development; difficulty in assessing the amount of assistance needed; refinancing. The identified problems require further implementation of motivation mechanisms for the state authorities of the constituent entities of the Russian Federation to increase the tax revenues of the regional budget. The article outlines possible ways to form financial incentives for independent regional development. It is proposed to provide the regions with consolidated subsidies. The regions will be able to independently determine the directions for their spending. This will allow for a balanced transition from the state control over spending the subsidies to the control over the results of their allocation.

The World Opened to Everyone. The Main Library of Krasnoyarsk Region has Celebrated 75-year Anniversary

2010 ◽  
pp. 99-100
Author(s):  
Julia N. Shubnikova
Keyword(s):  
Russian Federation ◽  
The State ◽  
Krasnoyarsk Region ◽  
The World ◽  
The Russian Federation ◽  
Krasnodar Region

On the State Universal Scientific Library of the Krasnodar region, which is one of the largest regional libraries in the Russian Federation.

BASIC ASPECTS OF THE FISCAL POLICY OF THE STATE IN THE SUBJECT OF THE RUSSIAN FEDERATION

2020 ◽  
Vol 1 (6) ◽  
pp. 4-7
Author(s):  
B. Kh. ALIYEV ◽  
Keyword(s):  
Fiscal Policy ◽  
Russian Federation ◽  
Economic Management ◽  
Financial Flows ◽  
Constituent Entity ◽  
Current State ◽  
Management Measures ◽  
The Subject ◽  
The Russian Federation ◽  
The Republic

The article examines the current state of the fiscal policy of the constituent entity of the Russian Federation, which is a combination of diverse economic management measures based on the distribution and redistribution of financial flows. The analysis of fiscal policy on the example of the subject of the Russian Federation (Republic of Dagestan). The article outlines the problematic issues of the tax policy of the Republic of Dagestan and suggests ways to overcome the identified problems.

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. 

Assessing the quality of budget risk management of the subjects of the Russian Federation

2021 ◽  
Vol 27 (11) ◽  
pp. 2521-2547
Author(s):  
Alena Yu. SUKHOVA
Keyword(s):  
Risk Management ◽  
Russian Federation ◽  
Regional Finance ◽  
Finance Management ◽  
Regional Budget ◽  
Data Source ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Statistical Criteria

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.

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.

Sign in / Sign up

Export Citation Format

Share Document