ASSESSMENT MAIN DIRECTIONS OF BUDGET POLICY ON SUB-NATIONAL LEVEL
Abstract
In this paper we identify the conditions of formation of the financial base of local selfgovernment, the technique of analysis of the structure, stability of budgets and efficiency of sub-federal budget policy, calculations are carried out on materials of Novosibirsk oblast for the period 2006–2013 years. The structure of local budgets of Novosibirsk oblast is evaluated, the characteristics of heterogeneity of budget indicators before and after the transfer of funds from the regional budget are calculated. The dependence between transfers and tax and nontax revenues is analyzed; marginal effect of increasing the taxes paid to local budgets is calculated. In addition, the budget coefficients tools for the diagnosis of the structure and stability of local budgets is proposed. The necessity of using this tool in the analysis of fiscal policy sub-federal level is justified. The features of revenues and expenditures structure of the budgets of municipalities of the Novosibirsk oblast is identified using the proposed tool.
About the Author
T. V. SumskayaRussian Federation
PhD in Economics, Associated Professor, Researcher
References
1. Bagrov V.M., Sorochajkin A.N. Sovershenstvovanie bjudzhetnogo processa na urovne municipal’nyh obrazovanij // Vestnik Samarskogo gosudarstvennogo universiteta. 2013. № 7 (108). P. 55–59.
2. Bedenkov A.R. Metody ocenki regional’noj jekonomicheskoj i social’noj asimmetrii // Regional’naja social’no-jekonomicheskaja asimmetrija i mehanizmy ee vyravnivanija. Materialy mezhvedomstvennogo seminara. M.: Insan, 1998. P. 41–48.
3. Buhval’d E. Municipal’naja reforma v Rossii. Nekotorye itogi proshedshego desjatiletija // Federalizm. 2013. № 4. P. 121–133.
4. Gusev A. Imushhestvennaja differenciacija naselenija: metody ocenki // Problemy teorii i praktiki upravlenija. 2007. № 4. P. 50–59.
5. Dement’eva O. Jeffektivnost’ pravovogo regulirovanija bjudzhetnyh osnov mestnogo samoupravlenija v Rossii // Federalizm. 2011. № 1. P. 153–166.
6. Zamjatina N.V. O povyshenii ustojchivosti regional’nyh i mestnyh bjudzhetov // Regional’naja jekonomika: teorija i praktika. 2012. № 7 (238). P. 37–44.
7. Levina V.V. O vyravnivanii bjudzhetnoj obespechennosti na regional’nom urovne // Finansy. 2011. № 10. P. 10–14.
8. Panskov V.G. K voprosu o samostojatel’nosti bjudzhetov // Finansy. 2010. № 6. P. 8–14.
9. Poljak G.B. Analiz territorial’nyh bjudzhetov // Finansovaja gazeta. 1998. № 7.
10. Sumskaja T.V. Osnovnye napravlenija ukreplenija mestnyh bjudzhetov // Region: jekonomika i sociologija. 2010. № 1. P. 235–254.
11. Sumskaja T.V. Pravovye aspekty finansovoj osnovy mestnyh bjudzhetov // Osnovy jekonomiki, upravlenija i prava. 2012. № 1 (1). P. 30–34.
12. Furshhik M.A., Markov S.V. Sistemnaja diagnostika regional’noj jekonomiki: zadachi, informacija, metody // Teorija i praktika sistemnyh preobrazovanij: T. 22. M.: KomKniga, 2006. 272 p.
13. Chernova M.V. Perspektivy povyshenija bjudzhetnogo potenciala regionov Rossijskoj Federacii // Regional’naja jekonomika: teorija i praktika. 2011. № 26 (209). P. 45–50.
14. Shirobokova V.A. Vlijanie regulirovanija gosudarstvennyh finansov na jekonomiku i bjudzhetnuju sferu regionov // Region: jekonomika i sociologija. 2013. № 2 (78). P. 89–107.
Review
For citations:
Sumskaya T.V. ASSESSMENT MAIN DIRECTIONS OF BUDGET POLICY ON SUB-NATIONAL LEVEL. Vestnik NSUEM. 2015;(2):83-105. (In Russ.)