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Public financial resources: The role of territories (The case of Russia)
https://doi.org/10.32609/0042-8736-2022-9-109-124
Abstract
The article aims to identify the role of individual territories in the formation of gross and net tax revenues to the federal budget. The peculiarity of the approach will allow, to a certain extent, to assess the nature of spatial (horizontal) redistribution of the federal part of tax transfers administered by the Federal Tax Service. During 2006—2020, the values of net revenues to the federal budget turned out to be negative only in the North Caucasian and Far Eastern districts. In the context of the proposed approach, they are recipients of the federal budget; some of the federal support is, under certain assumptions, financed by tax revenues from other territories. As a rule, 40—50% of all subjects of the Russian Federation have negative net revenues. However, in most cases their values are insignificant, sometimes changing sign. The number of recipients of the federal budget, indicating a change in government priorities in the distribution of tax resources along the budget vertical, consistently increased until the crisis of 2008—2009 and decreased after it (with the exception of 2018—2020).
Keywords
tax transfers,
Federal Tax Service,
budget vertical,
interbudgetary relations,
federal districts,
interbudgetary transfers,
horizontal equalization
JEL: H61, H72
Supporting agencies: The research was carried out with the plan of research work of the Institute of Economics and Industrial Engineering of the Siberian Branch of the RAS, project No. 121040100262-7.
About the Authors
B. L. Lavrovsky
Novosibirsk State Technical University; Novosibirsk State University
Russian Federation
Russian Federation
Boris L. Lavrovsky
Novosibirsk
E. A. Goryushkina
Novosibirsk State University; Institute of Economics and Industrial Engineering, Siberian Branch of the Russian Academy of Sciences
Russian Federation
Russian Federation
Ekaterina A. Goryushkina
Novosibirsk
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For citations:
Lavrovsky B.L., Goryushkina E.A. Public financial resources: The role of territories (The case of Russia). Voprosy Ekonomiki. 2022;(9):109-124. (In Russ.) https://doi.org/10.32609/0042-8736-2022-9-109-124
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