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Priorities of the budgetary subsidizing of agriculture in the Russian Federation

Vasyunina M.L. Candidate of Economic Sciences, associate professor of the public and municipal finances, Financial University under the Government of the Russian Federation ( vasyuninaml@mail.ru )

Journal: Finance and credit, #8, 2014

Article is devoted to questions of the state support of agriculture in the Russian Federation. The priority directions of the budgetary subsidizing of this sphere are considered, productivity of the budgetary expenses on agriculture is estimated, prospects of development of direct state financial support of agricultural producers taking into account WTO requirements are characterized.


On budget risk management

Vasyunina M.L. Finance University under Government of Russian Federation, Moscow, Russian Federation ( vasyuninaml@mail.ru )

Journal: Finance and credit, #40, 2017

Importance The subject of study is the budget risk management. The article deals with the concepts of risk management in the sphere of public finance.
Objectives The paper aims to develop a methodology and identify fiscal risk management tools and risk management areas in public finance.
Methods The analysis uses current theoretical approaches to risk management organization, taking into account the requirements of international standards.
Results The paper identifies tools for responding to budget risk, depending on the category and impact of risk. It formulates the prospects for the development of budgetary monitoring as a mechanism for assessing individual and systemic risk in the budget area.
Conclusions and Relevance The paper concludes about prospects for interdepartmental collaboration in the identification of budget risk and the development of measures to manage them. The results of the study can be used when formulating budget policies and establishing an effective budget risk management program.


Optimization of budget expenditures and financial support to State and municipal services

Vasyunina M.L. Financial University under Government of Russian Federation, Moscow, Russian Federation ( vasyuninaml@mail.ru )

Journal: Finance and credit, #6, 2016

Subject The article addresses the specifics of financial support to national and municipal institutions under tight budget constraints, analyzes the results of public sector restructuring and headcount optimization, and the impact of the existing trends on the budget expenditure pattern.
     Objectives The aim is to identify promising areas in the optimization of budget expenditures for public and municipal services, taking into account risks associated with their quality and availability.
     Methods To review the dynamics of budget expenditures, structural changes in State and municipal institutions, and indicators of financial support to public and municipal services, I employed methods of economic and statistical analyses.
     Results The study proves that the reserves to cut down on spending for public and municipal services through the public sector restructuring are mainly used up. I formulated contradictions typical of the budget expenditure optimization on the basis of the public and municipal institutions sector optimization. The promising areas in budget savings are identified based on the results of auditing the expenditure commitments in the public sector. The audit was conducted during the formation of official lists of State and municipal services.
     Conclusions Optimization of budget expenditures for State and municipal services is possible through streamlining the composition and types of services, introducing uniform standards for cost recovery of services rendered under State and municipal jobs, adjusting the mechanism of services subsidization, and improving the quality of receivables management of State and local government authorities.


Intergovernmental transfers for the constituent entities of the Russian Federation: contemporary issues and priorities

Vasyunina M.L. Financial University under Government of Russian Federation, Moscow, Russian Federation ( vasyuninaml@mail.ru )

Journal: Financial Analytics: Science and Experience, #45, 2016

Importance The article reviews the process of intergovernmental transfers provided for the constituent entities of the Russian Federation. The article analyzes the specifics of the contemporary mechanism for intergovernmental reallocation of funds and describes the methodological and legislative framework of respective transfers, evaluates their impact on regional and local finance.
Objectives The research determines the current issues of intergovernmental transfers for the constituent entities of the Russian Federation and formulates promising areas for improving the efficiency of the mechanism.
Methods I investigated the dynamism and structure of intergovernmental transfers using methods of economic and statistical analysis.
Results I determined factors that made budgets of the constituent entities of the Russian Federation very dependent on intergovernmental transfers from the federal budget. I also found weaknesses of the transfer process that reduced its efficiency, and detected current issues arising from imperfect financial support to governmental power delegated to authorities of the constituent entities of the Russian Federation. The article evaluates the quality of special-purpose transfers management and sets forth my proposals to improve the methodological and legislative framework for intergovernmental reallocation of funds at the federal level.
Conclusions and Relevance It is reasonable to evaluate fiscal spending stipulated by federal laws and incurred by budgets of the constituent entities of the Russian Federation. I articulated my proposals to coordinate special-purpose intergovernmental transfers provided to any constituent entity of the Russian Federation under various governmental programs. I indicate what measures should be undertaken to regulate the composition of very specific intergovernmental transfers. The findings can be used to outline areas for budgetary policies in intergovernmental relations, adjust the process and procedure for granting transfers to constituent entities of the Russian Federation.


Standards of budgetary financing of higher education

Vasyunina M.L. Financial University under Government of Russian Federation, Moscow, Russian Federation ( vasyuninaml@mail.ru )

Journal: Financial Analytics: Science and Experience, #7, 2015

Importance Under the conditions of implementing the new financial support mechanism for ensuring higher education on the basis of the State services subsidization, the issues of per capita standard calculation for higher education institutions assume special relevance. The article discusses the estimation methodology to define the appropriate parameters.
     Objectives The analysis aims to estimate the conformity of the applied calculation methodology to the requirements of budget financing sufficiency, transparency and equality of terms of financial security for the higher education establishments that provide similar services.
     Methods While reviewing the methodology for determining standard costs of provision of public services of higher professional education, I analyzed the basic iteration of calculation: the formation of cost groups for specialties and areas of training; definition of basic standard costs in terms of basic professional programs; application of adjusting factors to basic standard costs. The paper identifies significant differences in the levels of certain types of expenses and resulting basic value along the areas of training and specialties of different cost groups. The article calls attention to the fact that the adjusting factors, which take into account the impact of educational organization and appropriate program, are applied selectively, outside the common technical positions.
     Results Based on the analysis of methodological approaches, I point to the need to limit the gap between the amounts of basic standards in the areas of training and specialties, which are related to the first and last cost groups; enlarge the composition of expenditures to be included in the basic standard; increase the component of basic standard, etc.
     Conclusions and Relevance I emphasize the importance of consistent improvement of the methodological foundation of normative per-head financing of educational services as a condition of the efficiency of financial facility in ensuring of higher education.


Improving the budget revenue management in the Russian Federation

Vasyunina M.L. Financial University under Government of Russian Federation, Moscow, Russian Federation ( vasyuninaml@mail.ru )

Journal: Finance and credit, #9, 2015

In the modern conditions, the sustainability of the budget system of the Russian Federation depends to a large extent on the stability of revenues and effective management of tax and non-tax revenues. The article discusses the possibilities for budget revenue growth on the basis of improving revenue management. The author identifies a number of problems in the sphere of assessing the management of budget revenues. They include inefficiency of certain benefits applied to taxes and charges; low impact of non-tax revenues on budget formation caused by shortcomings in their administration; numerous mandatory payments that increase fiscal burden but are not transferred to the budgets; low quality of budget revenue forecasting. The author analyzes theoretical approaches and provides practical recommendations on applying tax preferences and tax expenditures evaluation, on improving the mechanism of mobilization of certain types of non-tax revenues and budget revenue forecasting. The article summarizes the experience of government authorities of the Russian Federation constituent entities in the methodological support to assessing the effectiveness of tax incentives, and determines the prospects of its application at the federal level. The author considers approaches to assessing the effectiveness of tax incentives, identifies instruments to counteract ineffective tax incentives and measures to improve the administration of non-tax revenues. The article includes proposals to improve legal framework, which specifically relate to defining tax incentives as a subject of monitoring and assessment; defining tax expenditures; expanding the composition of non-tax revenues of budgets by inclusion of certain types of payments; formulating requirements for exercising the right of government authorities to establish statutory payments and charges; identifying tools and procedures for revenue forecasting. The author emphasizes the importance of searching for new directions and tools in the sphere of budget revenue management that would provide for mobilization of internal financial reserves and contribute to budget stability.


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