Finance and Credit
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
LCCN Permalink
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

The role of taxes in the formation of the consolidated budgets in the subjects of the Ural Federal District

Vol. 25, Iss. 7, JULY 2019

Received: 21 May 2019

Received in revised form: 4 June 2019

Accepted: 19 June 2019

Available online: 1 August 2019

Subject Heading: FISCAL SYSTEM

JEL Classification: Н21, Н61, Н62, Н77

Pages: 1626–1636

https://doi.org/10.24891/fc.25.7.1626

Medvedeva T.N. Kurgan State Agricultural Academy named after T.S. Maltsev, Kurgan Oblast, Ketovsky District, Lesnikovo Village, Russian Federation
medwedewa@yandex.ru

ORCID id: not available

Sharapova V.M. Ural State Agrarian University, Yekaterinburg, Russian Federation
agroprom3@sky.ru

ORCID id: not available

Baturina I.N. Institute of Economics and Law of Kurgan State University, Kurgan, Russian Federation
baturina76@mail.ru

ORCID id: not available

Farvazova E.A. Kurgan Technical School of Building Technologies and Municipal Economy, Kurgan, Russian Federation
linulya07@mail.ru

ORCID id: not available

Subject Regional budgets play a significant role in economic development of territories and in solving social problems. However, their expenditure financing is often covered by other budget revenues. Indicators of consolidated budgets of Russia are used for government planning and forecasting. Tax revenues make up the majority of revenues of regional budgets.
Objectives The purpose of the study is to assess consolidated budget utilization from the perspective of tax component and to compare the results obtained by region.
Methods The methodology rests on the principles of systems approach to the study of fiscal performance and tax efficiency. We also employ a set of research methods and their techniques, like statistical analysis, balancing and graphical methods.
Results We measured the performance of consolidated budget implementation from the tax component perspective using the case of the Ural Federal District and its constituent entities. We determined the performance on the basis of relative indicators. The paper identifies subjects with the largest and the lowest per capita income, including tax proceeds, the share of tax revenues in the total budget revenues and the share of each region in the total tax revenues of the District. The efficiency of taxation was determined in terms of tax collection. The paper ranks the subjects of the Ural Federal District based on performance of consolidated budget implementation.
Conclusions The offered ranking method is simple and informative. It may serve as a basis for making relevant management decisions by tax authorities of the constituent entities of the Russian Federation.

Keywords: region, budget, tax, efficiency

References:

  1. Merkulov V.V., Ramazanova E.S., Rusanov I.V., Timchenko I.A. [Role of Federal districts in the performance of tasks on mobilization of taxes in the budget system]. Dnevnik nauki, 2018, no. 11. (In Russ.) URL: Link
  2. Malis N.I. [Tax revenues of regional budgets: Problems and prospects]. Nalogi i finansy, 2017, no. 2, pp. 44–48. URL: Link (In Russ.)
  3. Pinskaya M.R., Tikhonova A.V. [Fiscal policy of the Russian Federation: Answers to the main questions]. Regional'naya ekonomika: teoriya i praktika = Regional Economy: Theory and Practice, 2017, vol. 15, no. 9, pp. 1689–1709. (In Russ.) URL: Link
  4. Eskindarov M.A., Abramova M.A., Maslennikov V.V. et al. [Sustainable development of the Russian economy: Improvement of the monetary, forex and fiscal policy]. Vestnik Finansovogo universiteta = Vestnik of Financial University, 2016, vol. 20, no. 6, pp. 6–18. URL: Link (In Russ.)
  5. Vylkova E.S. [Theoretical basis of the territories tax status identification and its evaluation methods]. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika = Tomsk State University Journal of Economics, 2017, no. 37, pp. 5–16. URL: Link (In Russ.)
  6. Pilipenko D.A., Taran I.L. [Some theoretical-methodological and practical aspects of assessing fiscal capacity of regions of the Russian Federation]. Sovremennye fundamental'nye i prikladnye issledovaniya = Modern Fundamental and Applied Researches, 2015, no. 2, pp. 92–98. (In Russ.)
  7. Slobodchikov D.N. Nalogovyi potentsial v sisteme regulirovaniya mezhbyudzhetnykh otnoshenii [Taxable capacity in the system of inter-budgetary relations regulation]. Moscow, Progress Publ., 2010, 191 p.
  8. Troyanskaya M.A., Vylkova E.S. [Fiscal sustainability of the region: Assessment indicators]. Regional'naya ekonomika: teoriya i praktika = Regional Economy: Theory and Practice, 2019, vol. 17, no. 1, pp. 121–139. (In Russ.) URL: Link
  9. Pinskaya M.R., Bogachev S.V., Bashkirova N.N. et al. Potentsial rosta nalogovykh dokhodov regional'nykh i mestnykh byudzhetov [Potential growth of tax revenues of regional and local budgets]. Moscow, INFRA-M Publ., 2018, 147 p.
  10. Maiburov I.A., Ivanov Yu.B., Aliev B.Kh. et al. Nalogi i nalogooblozhenie. Palitra sovremennykh problem: monografiya [Taxes and taxation. A palette of contemporary issues: a monograph]. Moscow, YUNITI-DANA Publ., 2014, 375 p.
  11. Aguzarova F.S. [The role of regional and local taxes in the formation of revenues of consolidated budgets of Russian constituents]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2018, vol. 16, no. 2, pp. 323–334. (In Russ.) URL: Link
  12. Sharapova V.M., Vlasova A.S. [State support of the AIC and its impact on the profitability of enterprises]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2017, no. 12-2, pp. 1220–1223. (In Russ.)

View all articles of issue

 

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 25, Iss. 7
July 2019

Archive