Savina O.N. , Pazdnikova N.P., Shelestova D.A. Formation of profitable base of local budgets in the conditions of strategic transformations
| Olga Nikolaevna Savina |
Candidate of Economic Sciences, Associate Professor, Department of Tax Policy and Customs Tariff Regulation, Financial University under the Government of the Russian Federation
Рrosp. Leningradskiy, 49, 125993 Moscow, Russian Federation
Natalia Pavlovna Pazdnikova
Candidate of Economic Sciences, Associate Professor, Department of Economics and Finance, Perm National Research Polytechnical University Prosp. Komsomolskiy, 29, 614990 Perm, Russian Federation; Department of Economic Security and Entrepreneurship, Perm National Research State University
Bukireva St.,15, 614990 Perm, Russian Federation
Diladarakhon Abdisamadovna Shelestova
Candidate of Economic Sciences, Associate Professor, Department of Corporate Finance and Banking, Volgograd State University
Prosp. Universitetskiy, 100, 400062 Volgograd, Russian Federation
Abstract. The main problem of the imperfectness of the functioning of economic systems under the conditions of strategic changes are the deficit of budgets mainly in respect to the government policy carried out by federal authorities. The main goal of the article is the necessity of the solution of the problems determining the construction of another territorial economic system which contributes to the solution of the problems of financial and strategic provision of local regional budgets. On the basis of the empirical analysis of the main characteristics of local budgets of the Perm krai, the analysis of the dynamics of the tax receipts for a number of recent years, the authors suggest a method of scientific analysis with the fixation of the obtained results. The authors emphasize the comparison of own tax receipts of the regional budget which evidences a general tendency of the reduction of local budgets and the budgets of the Perm krai in total at the growth of budgetary expenditures. The assessment of growth rates of the main tax income of local budgets (personal income tax with the classification them into a high, critical and accessible level of threats of lost incomes) is carried out. The authors suggest a hypothesis that the reduction of the diversification of tax incomes of the budgets of municipalities is determined by the growth of the share of incomes of the personal income tax in local budgets. The main reasons for this problem is the creation of the income part of local budgets taking place in various conditions which are determined by the presence of various volumes of tax bases. The main conclusions of the authors prove that during a long period of time the local authorities have difficult tasks of financing the growing volumes of social needs. At the same moment not only the stability of the tax receipts into corresponding budgets under the conditions of strategic changes matters. At the stable flow of income receipts the interest of local authorities in a sustainable development of a territory arises but also the opportunity to manage the tax constituent of the budget appears.
Key words: local budgets, tax incomes, own incomes, challenges, strategic transformations.
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