Subject. This article analyzes the factors that contribute to the onset of fiscal risks in the field of revenues. Objectives. The article aims to analyze macroeconomic indicators reflecting the peculiarities of the development of a depressed region. Methods. For the study, I used a statistical analysis. Results. Based on the analysis of the main macroeconomic indicators of the Republic of Mordovia for 2011–2022, the article identifies risk factors associated with the formation of the revenue part of the budget of a depressed region. Relevance. The results of the study can be taken into account when improving the budget risk management system at the regional level.
Keywords: budget risk, depressed region, risk factor, budget tax revenues, probability of risk occurrence, dangerous consequences
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