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Scientific journal “Vestnik NSUEM”

2021 year, number 3

COMPARATIVE ANALYSIS OF THE BUDGETARY SUFFICIENCY OF THE NOVOSIBIRSK

T.V. Sumskaya
Institute of Economics and Industrial Engineering of the Siberian Branch of the Russian Academy of Science, Novosibirsk, Russian Federation
Keywords: revenues of the budget, tax and non-tax income, gratuitous transfers, Novosibirsk, budget coefficients, budget expenditures

Abstract

The paper considers a comparative analysis of the structure of budget revenues of the city of Novosibirsk, both among other cities with a population of over one million in the Russian Federation, and among the municipalities of the Novosibirsk region. The structure of city budgets was assessed both from the point of view of their provision with tax and non-tax revenues received directly on the territory, and from the standpoint of dependence on transfers from the higher budget for the period 2011-2018. In addition, the possibility of the use of budget resources to identify the main areas of spending in large cities is analyzed. The fact of essential reduction of budgetary independence of the largest cities in the Russian Federation over the period of analysis considered is revealed.