Importance Under modern conditions, the formation of a socially oriented economy is one of the key issues in the Russian Federation. Solution to the problem requires a well-targeted fiscal policy at the federal and regional levels. Objectives The study aims to assess the subjects of the Russian Federation by degree of social orientation of the fiscal policy based on the analysis of a number of indicators and seven ratings, including the intermediate and final ones. Methods A methodological basis of the study is general scientific methods and special techniques (economic, mathematical, and statistical). Rating and scoring methods and consistency and objectivity principles are employed to the maximum extent. Results The study shows that in 79 regions, the share of financial support to the social sphere is more than 50% of the consolidated budget expenditures (in nine regions this indicator is over 70%). The rating of the subjects of the Russian Federation by degree of social orientation of fiscal policy reveals leaders, outsiders and regions with average rating. The obtained results may be useful for decision-making on social and economic process modernization by government (municipal) authorities, and for students and academic staff within the teaching and learning activities of higher and specialized secondary schools. Conclusions The analysis helped make key proposals, recommendations and develop measures aimed at formation of a socially oriented fiscal policy at the regional level. They may advance the socio-economic situation in the Russian Federation and improve the living standards of the Russian people.
Keywords: rating, scoring, social sphere, regional economy, socio-oriented economy
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