Home  Journals  Finance and Credit  27(603) - 2014 July

Formation of income in context of the assessment of budget planning quality (on materials of the Republic of North Ossetia-Alania)

Available online: 14 July 2014

Subject Heading: Budgetary system

JEL Classification: 

Pages: 27-32

The article investigates the perspective of planning of the income of regional budgets which is confirmed by the fact that high-quality planning of the income is a basic condition of the regional authorities functions. The author presents the results of research allowed to conclude that the quality of income planning is not only in complete coincidence of planned and actual amounts of income, but also in identifying the provision of revenue growth.

Keywords: planning, income, regional budget, profitable potential, own income, principle, independence, growth, profitable receipts

References:

1. RF Budgetary Code of July 31, 1998 № 145-FZ. Available at: Link. (In Russ.)
2. Executive Order of the Government of the Russian Federation “On Concept of the interbudgetary relations and organization of the budgetary process in subjects of the Russian Federation and municipalities till 2013” of August 08, 2009 № 1123-r. Available at: Link. (In Russ.)
3. Biudzhetnaia sistema Rossii: uchebnik [Budgetary system of Russia: a textbook]. Moscow, Iuniti-Dana Publ., 2010.
4. Istomina N.A. Institutsional'nye (sub"ektnye) osobennosti protsessa formirovaniia (planirovaniia) regional'nogo biudzheta [Institutional (subject) features of process of formation (planning) of the regional budget]. Finansy i kredit – Finance and credit, 2012, no. 48, pp. 36–42.
5. Sugarova I.V. K voprosu o sushchnostnykh kharakteristikakh nalogovogo potentsiala regiona [The intrinsic characteristics of tax capacity of a region]. Nalogi i nalogooblozhenie – Taxes and taxation, 2013, no. 10, pp. 723–729.

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

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