Zhuravleva T.A. Role of taxes in formation of the budgetary provision of subjects of the Russian Federation

Zhuravleva Tatyana Aleksandrovna
Doctor of Economic Sciences, Professor, Taxation Consulting Chair, Financial University under the Government of the Russian Federation
Zhuravleva_orel@mail.ru
Prosp. Leningradsky, 49, 125993 Moscow, Russian Federation

Abstract.
In the article the role of tax revenues in providing budgets of subjects of the Russian Federation with the necessary income for the realization of state obligations of regions is revealed. The assessment of the budgetary provision of a number of regions by means of calculation of the index of the tax potential of the subject of federation and the index of the budgetary expenses of the region is carried out. The comparative analysis of the tax income and the made expenses revealed the impossibility of carrying out the obligations of authorities of territorial subjects of the Russian Federation without grants. The author calculated the sum of money necessary for the provision of the average level of the budgetary security in a section of subjects of the Central federal district, and it is revealed that more than 70 % of subjects of the district need grants from the federal budget because of shortage of own tax incomes, despite achievement of their share of 80 % in the income of the budgetary system of regions. In the article the conclusion is drawn that it is the completeness of receipt of tax incomes that influences the implementation of the volumes of the public, first of all, social expenditures planned by the budget, and therefore, the solution of the problem of quality growth of life quality of the population.
Key words: tax income; public expenditures; budget deficit; surplus; tax potential; budgetary security, balance, Central Federal District, dependence on subsidies, efficiency.

Attachments:  /2_Ghuravleva.pmd.pdf