ANALYSIS OF BUDGETS OF THE RUSSIAN FEDERATION SUBJECTS USING BUDGET COEFFICIENTS
T.V. Sumskaya1,2
1Institute of Economics and Industrial Engineering of the Siberian Branch of the Russian Academy of Sciences, Novosibirsk, Russian Federation
2Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
Keywords: регионы, региональный бюджет, субъекты Российской Федерации, доходы и расходы бюджетов, бюджетные коэффициенты, regions, regional budget, subjects of Russian Federation, revenues and expenses of budgets, budgetary coefficients
Abstract
The paper proposes a tool of budgetary coefficient for analysis of the sustainability of regional budgets. Five budget coefficients were considered: the ratio of grants and collected revenues, coefficient of budget effectiveness of territories, coefficient of budget debts, coefficient of budget coverage and coefficient of budget provision of the population. The necessity of using these coefficients in the analysis of fiscal policy on federal and sub-federal level is shown. The author reveals peculiarities of the structure of revenues and expenditures of the budgets of regions of Russian Federation for 2012-2018. The analysis showed that one of the key problems in the field of budgetary alignment at the subnational level are significant differences in the budgetary provision of regions before and after transferring resources from federal budget to regional budgets.
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