FINANCIAL INDEPENDENCE OF REGIONS IN THE FEDERAL THREE-LEVEL SYSTEM AND ITS COMPLIANCE WITH THE REGIONAL TAX POTENTIAL

Anna Bobrova, Yevgeny Stepanov, Irina Danilova, Elvir Akhmetshin, Yana Zolotova, Yulia Romanova

Résumé


The study is motivated by the increasing financial dependence of Russian industrial regions on the federal center, at times even to the point of their being incapable of solving their social and environmental problems. The purpose of the study is to develop methodological foundations for stimulating financial interaction between economically developed regions and the federation and to search for means to increase the financial independence of the regions in federal systems. The study uses comparative analysis, averaged values, and index analysis and determines a methodology for calculating the regional tax potential, assessing the effectiveness of federal funds used by the regions, and quantifying the financial independence of the regions in the federal state. We show the interrelation between the financial independence of the regions, the regional tax potential, and the efficiency of using financial resources by the regions. We propose to move from the practice of federal transfers to the self-sufficiency of the regions and to introduce a methodology for distributing financial resources between the budgetary system levels based on the fixed tax system. The paper substantiates the need for a direct system of distributing taxes between the federal budget levels based on the criterion of a 50% threshold of credited taxes.


Mots-clés


federal state; region; tax potential; budget allocation; donor regions; efficiency of use; methodology; financial independence

Texte intégral :

PDF (Português (Brasil))

Références


Alexeev M, Avxentyev N, Mamedov A, et al. (2019). Fiscal decentralization, budget discipline, and local finance reform in Russia’s regions. Public Finance Review 47(4): 679-717. https://doi.org/10.1177/1091142118804245

Bellofatto AA, Besfamille M (2018). Regional state capacity and the optimal degree of fiscal decentralization. Journal of Public Economics 159: 225-243. https://doi.org/10.1016/j.jpubeco.2017.12.010

Bobáková V (2017). The formation of regional self-government in the Slovak Republic and its sources of funding. Administratie si Management Public 2017(28): 97-115.

Bozhechkova AV, Mamedov AA, Sinelnikov-Murylev SG, et al. (2018). Stabilization properties of federal fiscal transfers to Russian regions. Zhournal Novoi Ekonomicheskoi Associacii 40(4): 61-83. https://doi.org/10.31737/2221-2264-2018-40-4-3

Cont W, Porto A, Juarros P (2017). Regional income redistribution and risk-sharing: lessons from Argentina”. Journal of Applied Economics 20(2): 241-269. https://doi.org/10.1016/S1514-0326(17)30011-9

Deryugin AN, Sokolov IA (2019). Prospects for the use of the “model budget” in the distribution of equalization grants in Russia. Voprosy Ekonomiki 2019(4): 21-38. https://doi.org/10.32609/0042-8736-2019-4-21-38

Fazli HR, Arabmazar A (2018). A mathematical programing model of budget allocation for development disparities reduction among Iran provinces. Iranian Economic Review, 22(1): 235-251. https://doi.org/10.22059/ier.2018.65362

Federal State Statistics Service of the Russian Federation (2018). https://www.gks.ru/

Horváth P, Cíbik L, Švikruha M (2018). Financial dependency of territorial self-government in Slovakia. Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration 25(42): 67-79.

Igonina LL, Vikharev VV, Shurygin SV, et al. (2019). Budget potential of the region: Attributive features and methods of assessment. International Journal of Economics and Business Administration 7: 355-361.

Isaev AG (2019). Effects of interregional redistribution of financial resources: A general equilibrium approach. Economy of Region 15(2): 618-630. https://doi.org/10.17059/2019-2-23

Kahar SHA, Ikbal M, Jabid AW, et al. (2019). Optimism, participative budgeting, and managerial performance in regional government work unit in Indonesia: A contingency theory approach. Quality - Access to Success 20(171): 70-75.

Khoruzhy L, Katkov Y, Romanova A, et al. (2022). Adaptive management reporting system in inter-organizational relations of agricultural enterprises according to ESG principles. Journal of Infrastructure, Policy and Development 6(2), 1649. http://dx.doi.org/10.24294/jipd.v6i2.1649

Klistorin VI (2019). Interlevel financial flows in the budget system of the Russian Federation. Regional Research of Russia 9(2): 118-125. https://doi.org/10.1134/S2079970519020060

Kuklin AA, Naslunga KS (2018). Methodological features of the assessment of the regional budget’s situation. Economy of Region 14(2): 395-407. https://doi.org/10.17059/2018-2-5

Legislative Assembly of Chelyabinsk Oblast (2017). Law of Chelyabinsk Oblast of December 26, 2017 No. 636-ZO “On the regional budget for 2018 and the planning period of 2019 and 2020”. http://publication.pravo.gov.ru/Document/View/7400201712270012

Legislative Assembly of Chelyabinsk Oblast (2019). Law of Chelyabinsk Oblast of May 8, 2019 No. 883-ZO “On the utilization of the regional budget for 2018”. http://publication.pravo.gov.ru/Document/View/7400201905130004?index=0&rangeSize=50

Legislative Assembly of the Perm Krai (2017). Law of the Perm Krai of December 7, 2017 No 152-PK “On the budget of the Perm Krai for 2018 and the planning period of 2019 and 2020”. http://publication.pravo.gov.ru/Document/View/5900201712130001

Legislative Assembly of the Perm Krai (2019). Law of the Perm Krai of June 6, 2019 No 401-PK “On the approval of the report on the budget utilization of the Perm Krai for 2018”. http://publication.pravo.gov.ru/Document/View/5900201906050006

Legislative Assembly of Sverdlovsk Oblast (2017). Law of Sverdlovsk Oblast of December 7, 2017 No. 121-OZ “On the regional budget for 2018 and the planning period of 2019 and 2020”. http://publication.pravo.gov.ru/Document/View/6600201712140012

Legislative Assembly of Sverdlovsk Oblast (2019). Law of Sverdlovsk Oblast of June 28, 2019 No. 48-OZ “On the utilization of the regional budget for 2018”. http://publication.pravo.gov.ru/Document/View/6600201907030029

Magomedov RM, Israpilov KA, Zolotaryuk AV, et al. (2019). Regional taxable capacity measurement methodology based on factors that determine tax gaps based on the example of the Republic of Dagestan. Regional Statistics 9(2): 1-17. https://doi.org/10.15196/RS090207

Molina-Parra A, Martínez-López D (2018). Do federal deficits motivate regional fiscal (IM) balances? Evidence for the Spanish case. Journal of Regional Science 58(1): 224-258. https://doi.org/10.1111/jors.12328

Purbadharmaja IBP, Maryunani IBP, Ananda CF, et al. (2019). The implications of fiscal decentralization and budget governance on economic capacity and community welfare. Foresight 21(2): 227-249. https://doi.org/10.1108/FS-05-2018-0052

Ryabova E (2019). The constitutional principle of uniform economic area and centralization of public finance in Russian Federation: Analysis of the Russian Federation constitutional court’s rulings. Russian Law Journal 7(4): 151-175.

Shemyakina MS, Murzina EA, Yalyalieva TV (2019). Management of the territory tax potential to ensure its tax security. Regional Science Inquiry 11(2): 59-72.

Slijepčević S (2019). Measuring efficiency at the regional level: A data envelopment analysis approach. Lex Localis 17(3): 679-696. https://doi.org/10.4335/17.3.679-696(2019)

State Duma of the Federal Assembly of the Russian Federation (1998a). Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (as amended on March 18, 2023). Sobranie Zakonodatel’stva Rossiiskoi Federatsii [SZ RF] [Collection of Legislation of the RF] 03.08.1998, No. 31, Item 3823.

State Duma of the Federal Assembly of the Russian Federation (1998b). Tax Code of the Russian Federation (part one) of July 31, 1998 No. 146-FZ (as amended on March 18, 2023). Sobranie Zakonodatel’stva Rossiiskoi Federatsii [SZ RF] [Collection of Legislation of the RF] 03.08.1998, No. 31, Item 3824.

Storonyanska I, Benovska L (2017). Prospects and risks of strengthening financial capability of territorial communities in the context of administrative and territorial reform in Ukraine. Economic Annals-XXI 162(11-12): 84-88. https://doi.org/10.21003/ea.V162-17

Territorial body of the Federal State Statistics Service for Chelyabinsk Oblast (2018). https://chelstat.gks.ru/

Territorial body of the Federal State Statistics Service for the Perm Krai (2018). https://permstat.gks.ru/

Territorial body of the Federal State Statistics Service for Sverdlovsk Oblast (2018). https://sverdl.gks.ru/

Tsapulina F, Makushev A, Ergunova O, et al., (2020). Assessment of the regional tax potential and its role in the formation of the budget system of the Russian Federation. IOP Conference Series. Earth and Environmental Science 604(1): 012001. https://doi.org/10.1088/1755-1315/604/1/012001

Tsindeliani I, Kot S, Vasilyeva E, et al. (2019). Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability. Sustainability 11(24): 6994. https://doi.org/10.3390/su11246994

Tulai O, Petrushenko Y, Glova J, et al. (2019). The impact of decentralization on the financial support of regional development. Investment Management and Financial Innovations 16(4): 1-15. https://doi.org/10.21511/imfi.16(4).2019.01

Yahya I, Torong MZB, Muda I (2017). Influence behavior in legislature budget development of regions in the province of Aceh and North Sumatra. International Journal of Economic Research 14(20): 255-267.




DOI: http://dx.doi.org/10.26668/revistajur.2316-753X.v1i73.6502

Renvois

  • Il n'y a présentement aucun renvoi.


Bookmark and Share


Revista Jurídica e-ISSN: 2316-753X

Rua Chile, 1678, Rebouças, Curitiba/PR (Brasil). CEP 80.220-181

Licença Creative Commons

Este obra está licenciado com uma Licença Creative Commons Atribuição-NãoComercial 4.0 Internacional.