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Lyubovtseva E.G., Gordeeva I.A.
Assessment of Regional Budget Revenue Generation and Ways of its Growth
Keywords: budget, budget revenues, formation of budget revenues, tax revenues, non-tax revenues
The reasons for the constant attention to the problems of developing budgets at various levels are well known and understandable, since the budget is the basis of state, regional and local finance, it is the form of formation and spending of the cash fund intended for the financial provision of tasks and functions of state importance and local self-government. The relevance of the topic of the formation of regional budget revenues consists in the fact that such a budget is the main instrument aimed at regulating and stimulating the regional economy. Regional budget revenues are channeled to ensure economic, social and political development, it is therefore important to increase regional budget revenues. The purpose of the study is to identify the sources of the regional budget revenues. Methods of statistical analysis were used to reveal the research topic. The article analyzes the own incomes of the consolidated budget of the Chuvash Republic. Improving the efficiency of tax administration has a positive effect on the growth of the regional budget's own revenues. The article analyzes the dynamics and structure of regional budget revenues, provides actual data on budget revenues of the Chuvash Republic for several years. At the regional level, the generation of income has a number of problems associated with limited legal nature, as well as with the lack of own income to cover budget expenditures.
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About authors
- Lyubovtseva Elena G.
- Candidate of Economics Sciences, Associate Professor, Department of Finance, Credit and Economic Security, Chuvash State University, Russia, Cheboksary (lyubovceva_elena@mail.ru; ORCID: https://orcid.org/0000-0003-2408-1442)
- Gordeeva Irina A.
- Assistant Lecturer, Department of Finance, Credit and Economic Security, Chuvash State University, Russia, Cheboksary (irina.alexandrovna92@mail.ru; )
Article link
Lyubovtseva E.G., Gordeeva I.A. Assessment of Regional Budget Revenue Generation and Ways of its Growth [Electronic resource] // Oeconomia et Jus. – 2021. – №3. P. 26-34. – URL: https://oecomia-et-jus.ru/en/single/2021/3/4/. DOI: 10.47026/2499-9636-2021-3-26-34.
