Issue page

DOI: 10.47026/2499-9636-2022-1-27-37

Zotikov N.Z., Danilova A.A.

Budgets of the Russian Regions Before and After the Introduction of the Tax Code of the Russian Federation

Keywords: regional taxes, budgets of the Russian Federation subjects, tax revenues, uncompensated receipts, budget deficit

In the conditions of a federal system, division of the budget into federal, regional and local levels is justified. For this reason, taxes are also distributed among the levels of the budget system. Each subject of the Russian Federation has its own budget, budget expenditure powers are regularized to it. For these purposes, the budget must have the financial resources necessary to cover its expenditures, as well as ensure the socio-economic development of the territories at a decent level. The article examines the revenues of regional budgets before and after the introduction of the Tax Code of the Russian Federation. Since 2005 to the present, the list of regional taxes including the transport tax, the corporate property tax and the gambling tax has been in force. Local taxes are also credited to the consolidated budget of the subjects of the Russian Federation; their list is limited to two taxes: the individual property tax and the land-value tax. Based on official data from Rosstat and the Ministry of Finance of the Russian Federation for a period from 2003 to 2020, it is concluded that the taxes assigned to the regions are ineffective; they cannot ensure the progressive development of territories.

References

  1. Gordeev S.S. Ogranicheniya i transformatsii v sotsial’nom prostranstve koronakrizisa: otsenki regionov pri pandemii COVID-19 [Limitations and transformations in the social space of the coronacrisis: assessments of regions during the COVID-19 pandemic]. Sotsium i vlast’, 2020, no. 5(85), pp. 32–50.
  2. Ermakova E.A. Finansovaya politika regiona v usloviyakh novogo ekonomicheskogo krizisa i pademii koronavirusa [Financial policy of the region in the context of the new economic crisis and the coronavirus pandemic]. Ekonomicheskaya bezopasnost’ i kachestvo, 2020, no. 2(39), pp. 69–72.
  3. Zotikov N.Z., Arlanova O.I., L’vova M.V. Nalogovo-byudzhetnyi mekhanizm i ego vliya-nie na ekonomiku [Fiscal mechanism and its impact on the economy]. Cheboksary, Chuvash State University Publ., 2020, 184 p.
  4. Ispolnenie federal’nogo byudzheta i byudzhetov byudzhetnoi sistemy RF za 2019 god [Execution of the federal budget and budgets of the budgetary system of the Russian Federation for 2019]. Available at: https://www.minfin.ru/common/upload/library/2020/03/main/Ispolnenie_FB_RF_za_2019_god_predv.itogi.pdf.
  5. Ispolnenie federal’nogo byudzheta i byudzhetov byudzhetnoi sistemy RF za 2020 god [Execution of the federal budget and budgets of the budgetary system of the Russian Federation for 2019]. Available at: https://minfin.gov.ru/common/upload/library/2021/03/main/Ispolnenie_2020_god.pdf.
  6. Ledovskaya A.V. Sovershenstvovanie instrumentariya gosudarstvennogo regulirovaniya nalogovo-byudzhetnykh otnoshenii [Improving the tools of state regulation of fiscal relations]. Vestnik Adygeiskogo gosudarstvennogo universiteta Ser. 5. Ekonomika, 2020, no. 4(270), pp. 25–33.
  7. Loseva A.S. Osobennosti razvitiya ekonomiki regionov Rossii v usloviyakh pandemii COVID-19 [Features of the development of the economy of the regions of Russia in the conditions of the COVID-19 pandemic]. In: Sayachinskie chteniya: materialy IV Vseros. (natsional’noi) nauch.-prakt. konf. [Proc. of 4th Sci. Conf. «Sayachin readings»]. Tambov, Derzhavinsky Publ. House, 2021, pp. 58–62.
  8. Makarov I.N., Drobot E.V., Avtsinova A.A. Pandemiya i ekonomicheskaya bezopasnost’ regionov: logistika v usloviyakh ogranichenii [Pandemic and economic security of regions: logistics under restrictions]. Ekonomicheskie otnosheniya, 2020, vol. 10, no. 4, pp. 1387–1404. DOI: 10.18334/eo.10.4.111306.
  9. Otchet ob ispolnenii konsolidirovannogo byudzheta RF za 2003 god (forma po KFD 0521160) [Report on the execution of the consolidated budget of the Russian Federation for 2003 (form according to CFD 0521160)]. Available at: https://roskazna.gov.ru/upload/old/budjety/konsolidirovannogo-byudzheta-rf_doc_reports_file132.xls.
  10. Otchet ob ispolnenii konsolidirovannogo byudzheta RF za 2004 god (forma po KFD 0521160) [Report on the execution of the consolidated budget of the Russian Federation for 2004 (form according to CFD 0521160)]. Available at: https://roskazna.gov.ru/upload/old/budjety/konsolidirovannogo-byudzheta-rf_doc_reports_file115.xls.
  11. Prokof’ev M.N., Frygin A.V. Problemy i osobennosti upravleniya mestnymi byud-zhetami v usloviyakh pandemii [Problems and features of local budget management in the conditions of a pandemic]. Vestnik Moskovskogo universiteta imeni S.Yu. Vitte. Ser. 1. Ekonomika i upravlenie, 2020, no. 4(35), pp. 39–45.
  12. Prostova D.M. Sotsial’no-ekonomicheskaya politika regiona v usloviyakh pandemii [Socio-economic policy of the region in the conditions of a pandemic]. Ural-draiver neoindustrial’nogo i innovatsionnogo razvitiya Rossii: materialy 11-go Ural’skogo ekon. foruma: v 2 t. [Proc. of 11th Ural Econ. Forum «Ural-driver of neo-industrial and innovative development of Russia». 2 vols.]. Ekaterinburg, Publishing House of the Ural State University of Economics, 2020, pp. 83–86.

About authors

Zotikov Nikolay Z.
Candidate of Economics Sciences, Associate Professor, Finance, Credit and Statistics Department, Chuvash State University, Russia, Cheboksary (zotikovcontrol@yandex.ru; ORCID: https://orcid.org/0000-0001-5631-9123)
Danilova Anna A.
Master's Program Student, Chuvash State University, Russia, Cheboksary (annaalekceevna10@mail.ru; )

Article link

Zotikov N.Z., Danilova A.A. Budgets of the Russian Regions Before and After the Introduction of the Tax Code of the Russian Federation [Electronic resource] // Oeconomia et Jus. – 2022. – №1. P. 27-37. – URL: http://oecomia-et-jus.ru/en/single/2022/1/3/. DOI: 10.47026/2499-9636-2022-1-27-37.