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Scientific journal “Vestnik NSUEM”

2018 year, number 4


E.A. Kolomak1,2, T.V. Sumskaya1,3
1Institute of Economics and Industrial Engineering of Siberian Branch of Russian Academy of Sciences, Academician Lavrentyev Ave., 17, Novosibirsk, Novosibirsk region, 630090
2National Research State University, Pirogova str., 2, Novosibirsk, Novosibirsk region, 630090
3Novosibirsk State University of Economics and Management, Kamenskaya str., 56, Novosibirsk, Russia, 630099
Keywords: доходы бюджетов, расходы бюджетов, субъекты Федерации, налоговые доходы, неналоговые доходы, безвозмездные перечисления, трансферты, дефицит бюджета, профицит бюджета, бюджетная политика, budget revenues, budget expenditures, subjects of the Federation, tax revenues, non-tax revenues, grants, transfers, budget deficit, budget surplus, budget policy


The financial independence of regional and local budgets is the most important condition for its effective functioning. In Russia the most of socially significant expenditures is concentrated at the sub-federal level. The purpose of the study is to analyze the main directions of the formation and directions of the use of sub-federal budgets in the Russian Federation. The executed complex of calculations on materials of consolidated budgets of the subjects of the Russian Federation has allowed to reveal features of formation of revenues and expenditures of sub-federal budgets. The results of the research can be used to study the possibilities of improving the budget policy in the direction of equalization and stimulation of subjects of the Federation to strengthen their own revenue base. In addition, the analysis made it possible to characterize the budget situation at the sub-federal level from the point of view of the sufficiency of the financial resources for exercising its own and transferred powers.