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

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Regional Economics: Theory and Practice
 

Features of determination of tax revenues to the Republican budget of the Komi Republic

Vol. 13, Iss. 21, JUNE 2015

PDF  Article PDF Version

Available online: 10 June 2015

Subject Heading: REGION IN NATIONAL ECONOMY

JEL Classification: 

Pages: 25-35

Timushev E.N. Institute of Socio-Economic and Energy Problems of North of Komi Scientific Centre of Ural Branch of RAS, Syktyvkar, Komi Republic, Russian Federation
evgeny_timushev@mail.ru

Importance The article considers the issues of formation of the revenue part of budgets of all levels. This is becoming a priority in relation to the economic growth deceleration and a sharp rise in social spending after the May edicts of the President of the Russian Federation. The article shows the peculiarities of tax revenue, accumulated in the Komi Republic.
     Objectives The purpose of the article is to identify features of the tax revenues of the budget of the Komi Republic.
     Methods For the study, I used methods of collection, calculation and interpretation of the absolute and relative indices characterizing the state of the tax field and regional economy, as well as the methods of grouping items of income, matching them in dynamics, and tabular data representation.
     Results I show that the volume of tax revenues of the Republican budget depends on the total amount of tax revenue of the budget system of the Russian Federation, its structure and the prescribed limits of distribution. I also determined that the total tax revenue, accumulated in the Republic, is affected by the general economic situation in the region and the country and the conditions of the world market prices for exported goods. I found that the specificity of the northern region and the need for financing the increased costs pose risks to the financial sustainability of the budget.
     Conclusions and Relevance My study confirms that as the basis for the financing of the budget of the Komi Republic are financial resources, which, to a large extent, do not depend on decisions of the region's authorities, but some other factors beyond their control. The results of the research can be used in the analysis of regional and federal authorities as a basis for scientific debate.

Keywords: budget, region, regional income, northern region, dynamics, structure, income, tax revenues, distribution

References:

  1. Akindinova N., Kondrashov N., Chernyavskii A. Fiskal'noe stimulirovanie rossiiskoi ekonomiki i byudzhetnaya ustoichivost' [Fiscal incentives for the Russian economy and the fiscal sustainability]. Voprosy Economiki, 2013, no. 10, pp. 90–108.
  2. Alaev A., Arlashkin I., Deryugin A., Mamedov A., Nazarov V. Analiz osnovnykh parametrov konsolidirovannykh byudzhetov sub"ektov Rossiiskoi Federatsii. V kn.: Rossiiskaya ekonomika v 2013 godu. Tendentsii i perspektivy (Vypusk 35) [Analysis of the main parameters of consolidated budgets of the constituent entities of the Russian Federation. In: Russia's Economy in 2013. Trends and Outlooks. Issue 35]. Moscow, Gaidar Institute Publ., 2014, pp. 76–82.
  3. Alaev A., Mamedov A., Nazarov V. Mezhbyudzhetnye otnosheniya i subnatsional'nye finansy. V kn.: Rossiiskaya ekonomika v 2012 godu. Tendentsii i perspektivy (Vypusk 34) [Interbudgetary relations and sub-national finance. In: Russia's Economy in 2012. Trends and Outlooks. Issue 34]. Moscow, Gaidar Institute Publ., 2013, pp. 79–102.
  4. Barasheva T.I. Poisk napravlenii i mekhanizmov byudzhetno-nalogovogo regulirovaniya v regionakh severa [Search for directions and mechanisms of fiscal management in the regions of the North]. Sever i rynok. Formirovanie ekonomicheskogo poryadka = The North and Market: Forming the Economic Order, 2014, no. 5, pp. 99–102.
  5. Belev S., Tishchenko T. Gosudarstvennyi byudzhet. V kn.: Rossiiskaya ekonomika v 2012 godu. Tendentsii i perspektivy (Vypusk 34) [The State budget. In: Russia's economy in 2012. Trends and Outlooks. Issue 34]. Moscow, Gaidar Institute Publ., 2013, pp. 54–79.
  6. Borisova I., Zamaraev B., Kiyutsevskaya A., Nazarova A., Sukhanov E. Rossiiskaya ekonomika v 2009 godu: stremitel'noe padenie i medlennoe vosstanovlenie [The Russian economy in 2009 year: rapid decline and slow recovery]. Voprosy Economiki, 2010, no. 4, pp. 24–42.
  7. Borisova I., Zamaraev B., Kiyutsevskaya A., Nazarova A., Sukhanov E. Rastushchaya rossiiskaya ekonomika na fone rastushchei vneshnei napryazhennosti [The growing Russian economy amid increasing external tension]. Voprosy Economiki, 2012, no. 6, pp. 4–32.
  8. Vlasov S.A., Ponomarenko A.A. Rol' byudzhetnoi politiki v usloviyakh finansovo-ekonomicheskogo krizisa [The role of fiscal policy in the current financial and economic crisis]. Zhurnal Novoi ekonomicheskoi assotsiatsii = Journal of the New Economic Association, 2010, no. 7, pp. 111–133.
  9. Gadzhiev Yu.A., Akopov V.I. [Socio-economic development of the northern regions in the post-crisis period]. Politicheskie, ekonomicheskie i sotsiokul'turnye aspekty regional'nogo upravleniya na Evropeiskom Severe: materialy Itogovoi (trinadtsatoi) vserossiiskoi nauchno-prakticheskoi konferentsii [Proc. Final (13th) all-Russ. Sci. Conf.: Political, Economic and Socio-Cultural Aspects of Regional Management in the European North]. Syktyvkar, KRASSA Publ., 2014, vol. 2, pp. 13–18.
  10. Dmitrieva T.E., Lazhentsev V.N. Aktualizatsiya problem razvitiya severnykh regionov. V kn.: Sever Rossii: aktual'nye problemy razvitiya i gosudarstvennyi podkhod k ikh resheniyu [Update of problems of development of northern regions. In: North of Russia: current issues and the approach to their solution]. Moscow, Syktyvkar, KSC Ural Branch of RAS Publ., 2004, pp. 7–14.
  11. Zamaraev B., Kiyutsevskaya A., Nazarova A., Sukhanov E. Vozvrashchenie rossiiskoi ekonomiki na traektoriyu rosta: vremya podvodit' postkrizisnye itogi [The return of the Russian economy on a growth path: time to sum up the post-crisis results]. Voprosy Economiki, 2011, no. 6, pp. 20–42.
  12. Zamaraev B., Kiyutsevskaya A., Nazarova A., Sukhanov E. Zamedlenie ekonomicheskogo rosta v Rossii [The economic slowdown in Russia]. Voprosy Economiki, 2013, no. 8, pp. 4–34.
  13. Zamaraev B., Nazarova A. Upravlenie zapasami v rossiiskoi ekonomike: krizisnaya i postkrizisnaya korrektsiya [Materials management in the Russian economy: crisis and post-crisis correction]. Voprosy Economiki, 2013, no. 3, pp. 50–69.
  14. Zamaraev B., Nazarova A., Sukhanov E. Finansovye ogranicheniya vsled za investitsionnoi pauzoi [Financial constraints following the investment break]. Voprosy Economiki, 2014, no. 10, pp. 4–43.
  15. Klimanov V.V. Ob osnovakh i instrumentakh regional'noi politiki [On bases and instruments of the regional policy]. Zhurnal Novoi ekonomicheskoi assotsiatsii = Journal of the New Economic Association, 2011, no. 10, pp. 161–163.
  16. Mamedov A. Gosudarstvennyi byudzhet. V kn.: Rossiiskaya ekonomika v 2013 godu. Tendentsii i perspektivy (Vypusk 35) [The State budget. In: Russia's Economy in 2013. Trends and Outlooks. Issue 35]. Moscow, Gaidar Institute Publ., 2014, pp. 55–76.
  17. Obolenskii V. Vneshneekonomicheskie svyazi Rossii: nekotorye uroki global'nogo krizisa [Foreign economic relations in Russia: some lessons from the global crisis]. Voprosy Economiki, 2012, no. 5, pp. 87–100.
  18. Panskov V.G. NDS i ukreplenie mestnykh byudzhetov [Value added tax and the strengthening of local budgets]. Finansy = Finance, 2013, no. 2, pp. 38–43.
  19. Povarova A.I. Snizhenie fiskal'noi funktsii naloga na pribyl' organizatsii: faktory i puti povysheniya [Reduction of fiscal income tax function of organizations: factors and ways to improve]. Ekonomicheskie i sotsial'nye peremeny: fakty, tendentsii, prognoz = Economic and Social Changes: Facts, Trends, Forecast, 2014, no. 3, pp. 180–195.
  20. Prostranstvennye i vremennye tendentsii sotsial'no-ekonomicheskikh protsessov na rossiiskom Severe [Spatial and temporal trends of socio-economic processes in the Russian North]. Moscow, Syktyvkar, KSC Ural Branch of RAS Publ., 2012, 346 p.
  21. Chernyavskii A.V. Problemy sbalansirovannosti regional'nykh byudzhetov i puti ikh resheniya [Problems of the balance of regional budgets and their solutions]. Finansy = Finance, 2014, no. 8, pp. 21–25.
  22. Chuzhmarova S. Sotsial'no-ekonomicheskoe razvitie severnykh regionov v usloviyakh reformirovaniya nalogooblozheniya dobychi poleznykh iskopaemykh [The socio-economic development of northern regions in conditions of reforming the mining tax]. Federalizm = Federalism, 2009, no. 2, pp. 179–190.
  23. Yasin E.G., Akindinova N.V., Yakobson L.I., Yakovlev A.A. Sostoitsya li novaya model' ekonomicheskogo rosta v Rossii? [Will a new model of economic growth take place in Russia?]. Moscow, HSE Publ., 2013, 67 p.

View all articles of issue

 

ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

Journal current issue

Vol. 22, Iss. 2
February 2024

Archive