Development of interbudgetary relations in Russia in 2000–2015

Pechenskaya, Mariya

doi:10.1134/s1075700717020083

Cited by 2 publications

(2 citation statements)

References 2 publications

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“…This is exactly the sum that the city will annually obtain in the forecast period of 2019-2020 from the commercial banks to cover the debts 1 . The earlier investigations by the authors [10,19,20] have shown that despite the differences between Russia's territories on tax potential grounds, the gradual decentralization of income sources is 1 In accordance with the Decision of the City Duma of Vologda On the Budget of the City of Vologda for 2018 and the planning period of 2019 and 2020. needed, based on joint decisions and coordinated actions of all levels of government.…”

Section: Results Of the Assessment Of Budget Potential Of Municipal Entitiesmentioning

confidence: 92%

Budget Potential of Municipal Entities: Assessment and Directions for Development (on the Example of Vologda Oblast)

Pechenskaya

2019

Stud. Russ. Econ. Dev.

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In the article, the theoretical and methodological aspects of investigation of the territories' budget potential have been systematized. The methodology of comparative assessment of municipal entities' budget potential has been developed, their ranking on the base of an integral index has been carried out, and a comprehensive assessment of the territories' potential has been obtained. The assessment of the budget potential of municipalities has been carried out on the basis of the developed methodology on the example of Vologda oblast. The model of financial support for the functioning of a settlement network with due consideration of the level of budget potential of municipal raions has been justified.

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Section: Results Of the Assessment Of Budget Potential Of Municipal Entitiesmentioning

confidence: 92%

Budget Potential of Municipal Entities: Assessment and Directions for Development (on the Example of Vologda Oblast)

Pechenskaya

2019

Stud. Russ. Econ. Dev.

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“…2). Очевидно, что сильное межтерриториальное неравенство, повлекшее масштабное бюджетное перераспределение, требует аккумулирования значительных ресурсов на федеральном уровне [40]. Вместе с тем, пример некоторых развитых федераций показывает, что центральная налоговая доля уступала по размеру территориальной.…”

Section: данные и результаты исследованияunclassified

The Influence of Centralisation and Decentralisation Processes on Regional Tax Potential

Pechenskaya¹

2021

EoR

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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.

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Development of interbudgetary relations in Russia in 2000–2015

Cited by 2 publications

References 2 publications

Budget Potential of Municipal Entities: Assessment and Directions for Development (on the Example of Vologda Oblast)

Budget Potential of Municipal Entities: Assessment and Directions for Development (on the Example of Vologda Oblast)

The Influence of Centralisation and Decentralisation Processes on Regional Tax Potential

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