+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Financial Analytics: Science and Experience
 

Reserves of growth of budget income base in the Russian Federation budgetary system

Vol. 7, Iss. 43, NOVEMBER 2014

Available online: 15 November 2014

Subject Heading: Budgetary system

JEL Classification: 

Pages: 27-39

Alandarov R.A. Financial University under Government of Russian Federation, Moscow, Russian Federation
alroma-88@mail.ru

Importance In connection with the growing volumes of the Russian Federation budget expenses, the problem of searching for new State and municipal financial reserves at different levels of management (federal, regional, local) has acquired great relevance.
     Objectives The objective of the study is a search for reserves of budget income growth in the Russian Federation budgetary system. The goal is to consider the main problems in tax and non-tax budget income formation in the Russian Federation budgetary system, to define the factors and directions of budget income growth, and also to formulate specific measures on carrying out the actions to increase the Russian Federation budget income.
     Methods In the paper, with the aid of statistical methods of a horizontal and vertical analysis, and a system analysis as well, I have analyzed the structure of the federal, regional, municipal budgets and determined the directions of the budget income growth, and also proposed the measures to strengthen the budget income base of the budgetary system of the Russian Federation. The proposals to solve the identified problems underlie the recommendations on increasing a profit base of all kind of budgets.
     Results The proposed measures, which address the issues in the area of revenue mobilization of the Russian Federation budgetary system, can be widely used by public authorities, financial and tax systems, the State and municipal financial control while carrying out the financial policy at different levels.
     Conclusions and Relevance I came to a conclusion that only the integrated accounting of economic, financial and administrative factors affecting the amount of revenue raised by the budgetary system, may contribute to the real budgets income growth with the normalization of the economic situation in the country as a whole.

Keywords: Keywords: budget, budgetary system, tax, budget income, State, municipal finance, resource reserves

References:

  1. Budgetary Code of the Russian Federation of July 31, 1998 № 145-FZ. Available at: Link. (In Russ.)
  2. Dombrovskii E.A. Dokhodnyi potentsial regiona i napravleniya ego maksimizatsii [Revenues potential of a region and ways of its maximization]. Available at: Link. (In Russ.)
  3. Korotina N.Yu. Vnutrennie rezervy rosta postuplenii dokhodov v byudzhety munitsipal'nykh obrazovanii [Internal reserves of income receipts growth in municipal budgets]. Finansovaya analitika: problemy i resheniya – Financial analytics: science and experience, 2012, no. 38, p.14.
  4. Kutsuri G.N. Upravlenie nenalogovymi dokhodami munitsipal'nogo obrazovaniya [Management of non-tax income of a municipality]. Available at: Link. (In Russ.)
  5. The Tax Code of the Russian Federation (Part 1) of July 31, 1998 № 146-FZ. (In Russ.)
  6. RF Draft Law “On Introduction of modifications to some legislation acts of the Russian Federation concerning obligatory social insurance” № 475271-6. Available at: Link?OpenAgent&RN=475271-6. (In Russ.)
  7. Resolution of the RF Government “On Main directions of the tax policy of the Russian Federation for 2014 and for the planning period of 2015 and 2016” of May 30, 2013. Available at: Link. (In Russ.)
  8. RF Federal Law “On Insurance payments to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund for Compulsory Health Insurance” of July 24, 2009 № 212-FZ. Available at: Link. (In Russ.)
  9. Reports on the Federal Budget performance for the period of 2011–2013. Available at: Link. (In Russ.)
  10. The project of the main directions of the Russian Federation tax policy for 2015 and for the planning period of 2016 and 2017. Available at: Link. (In Russ.)

View all articles of issue

 

ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

Journal current issue

Vol. 17, Iss. 1
March 2024

Archive