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Assessment of tax and nontax revenues in the municipal budget with different options for vacant land use

Sycheva I.V. Tula State University, Tula, Russian Federation ( sychova15@mail.ru )

Gaidarzhi S.I. Tula State University, Tula, Russian Federation ( rector@tsu.tula.ru )

Journal: Finance and Credit, #38, 2017

Importance In this article, we cover the main aspects of our own approach to choosing the management of land that is classified as municipal property.
Objectives We aim to study the practice of generating tax and nontax revenues from the use of municipal land and develop a methodological approach to the rationale for choosing an effective use case based on an assessment of possible tax and nontax revenues in the municipal budget.
Methods For the study, we used the historical and systems approaches, and the methods of analysis, synthesis, and statistical analysis.
Results The article identifies the problems of valuation of municipal land parcels and proposes a mechanism to search for an equilibrium point of tax and nontax revenues in the local budget under different options for the unoccupied land use for the subsequent development of management decisions.
Conclusions To find a rational use of each free land of municipal ownership, it is necessary to apply the conceptual provisions of economic and organizational modelling of financial flows. This will help to reconcile the economic interests of the municipality as well as the individuals or legal entities volunteered to acquire or lease the plot of land.


Evolution of methodology and the current issues of development of the investment component of social public programs

Gaidarzhi S.I. Tula State University, Tula, Russian Federation ( rector@tsu.tula.ru )

Sycheva N.A. Tula State University, Tula, Russian Federation ( sychova15@mail.ru )

Journal: Finance and Credit, #37, 2017

Importance The issue of budget formation at various levels in Russia has become a topical one in recent years. The need to maximize the returns of huge budget expenses requires the interpretation and conceptualization of public welfare investment methodology.
Objectives The paper aims to study the development and current state of the methodology for the formulation of social public programs aimed at the rational use of budgetary resources provided for social infrastructure funding.
Methods For the study, we used the historical and systems approaches, and the methods of analysis and synthesis.
Results The paper studies the history of the methodology of State-sponsored (target) programs since 1995, presenting the ones of the Russian Federation, its constituents and municipalities. We have developed a consolidated structural model of public programs of the RF constituent entities as part of the capital expenditures on social infrastructure. As well, we identify certain methodological problems of developing an investment component of public social programs.
Conclusions The main methodological problems of socially focused public welfare investment can be divided into four components, namely, methodological, content, public, and the financial ones. Their further differentiation would help suggest the main areas of improvement in the methodological tools for the planning of social infrastructure development.


Budget mechanisms of regional development regulation: Evidence from the Tula Oblast

Levina V.V. Tula State University (TulSU), Tula, Russian Federation ( vvl2004@mail.ru )

Gaidarzhi S.I. Tula State University (TulSU), Tula, Russian Federation ( rector@tsu.tula.ru )

Journal: Economic Analysis: Theory and Practice, #6, 2019

Subject The article considers the socio-economic development of regions and municipalities through the use of a set of effective tools.
Objectives We analyze the mechanisms of social and economic development at the regional level, examine the experience of their use in the Tula Oblast, and develop proposals to improve their implementation.
Methods We employ the structural-functional analysis, dialectical and comparative methods. They enabled to unveil general and specific features of instruments of territorial development regulation and compare their efficiency in modern conditions.
Results The most commonly used and effective instruments are participatory budgeting, tax, and transfer mechanisms. The analysis of specifics of certain mechanisms and their application in the Tula Oblast helped reveal the main problems. We offer approaches to improving the use of these mechanisms, namely, to update the practice of participatory budgeting, to move tax norms from the regional budget to municipal, to modernize methods of inter-budgetary transfer distribution.
Conclusions If applied, the proposed approaches may enhance the efficiency of certain budgetary mechanisms of territorial development regulation through efficient and economic use of budgetary resources. This will enable to explicitly address the processes of regional development.


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