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Journal articles on the topic 'Consolidated budget revenues'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

YUSHKO, Serhii. "ROLE OF TAX RECEIPTS IN THE FORMATION OF BUDGET REVENUES." WORLD OF FINANCE, no. 3(60) (2019): 139–49. http://dx.doi.org/10.35774/sf2019.03.139.

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Introduction. Clarification of the role of tax receipts in the formation of budget revenues, the dynamic analysis of their absolute and relative values both for the consolidated budget and for the levels of the budget system in the context of constant adjustment of budget and tax legislation becomes relevant and timely, which requires a return to the consideration of this issue. Purpose of the paper is to deepen the theoretical and practical foundations of the nature, composition and structure of tax receipts, their role in filling budgets of different levels. Results. The article demonstrates

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2

Leonov, Sergei. "State of Consolidated Budgets and Dynamics of Public Debt of the Far Eastern Federal Subjects." Bulletin of Baikal State University 30, no. 3 (2020): 371–82. http://dx.doi.org/10.17150/2500-2759.2020.30(3).371-382.

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The trends in the volume and structure of revenues and expenditures of budgets of 11 Far Eastern regions for 2013–2019 are analyzed. An analysis of the balance of consolidated budgets and dynamics of the state regional debt based on statistical and empirical research methods was performed. It is shown that, in the conditions of low inflation in 2018–2019 and positive dynamics of the main sources of revenue, the rate of growth of Far Eastern budget revenues in the period under review was lower than the respective Russian average. The revenues of the Far Eastern regions remained highly dependent

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3

Lykova, L. N. "REGINAL BUDGETS IN THE FIRST QUARTER OF 2019: IS THERE GROWTH POTENTIAL?" Federalism, no. 3 (September 16, 2019): 172–85. http://dx.doi.org/10.21686/2073-1051-2019-3-172-185.

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There has been an increase of the RF subjects consolidated budgets revenues in the first quarter of 2019. It takes place together with the slowdown in economic growth. The basis of this budget revenue growth was formed by corporate income tax receipts (results of final calculations of previous year), personal income tax and excise. In contrast to the Federal budget, the subjects of the Russian Federation used most of the revenue growth to increase funding at the beginning of the year. Тhus, in the first quarter of the year, the priorities for the consolidated budgets of the subjects of the Rus

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4

Lykova, L. N. "The First Quarter of 2023 for the Consolidated Budgetsof the Subjects of the Russian Federation: Emerging Trends and New Conditions." Federalism 28, no. 2 (2023): 103–20. http://dx.doi.org/10.21686/2073-1051-2023-2-103-120.

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At the beginning of the year, the consolidated budgets of the subjects of the Russian Federation were executed in conditions of continued sanctions pressure on the regional economy. Organizational and administrative innovations had a significant impact on the process of budget revenue formation (enactment of payment of taxes using a single tax account, cancellation of income tax payment within consolidated groups of taxpayers, introduction of an accelerated procedure for reimbursement of personal income tax). The growth of regional budget revenues in real terms was provided by federal transfer

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5

ZAMASLO, Olha, and Maksym KOBYLNYK. "FISCAL EFFECTIVENESS ASSESSMENT OF THE BUDGET-GENERATING TAXES IN UKRAINE." WORLD OF FINANCE, no. 2(67) (2021): 66–78. http://dx.doi.org/10.35774/sf2021.02.066.

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Introduction. A significant share of tax revenues in the revenue part structure of the Consolidated budget of Ukraine forms the grounds for assessing the economic efficiency of established taxes in order to make managerial decisions in the budget and tax management field at the macro level. Therefore, it is important to analyse the fiscal effectiveness indicators of taxes that form the tax revenues majority to the budgets of Ukraine, as well as to identify socio-economic factors that affect the size of such revenues. The purpose of the article is to analyse the fiscal effectiveness indicators

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6

Totska, Olesia, and Iryna Dmytruk. "INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION." Financial and credit systems: prospects for development 1, no. 8 (2023): 30–39. http://dx.doi.org/10.26565/2786-4995-2023-1-04.

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The country’s tax system plays an important role in the formation of budget revenues at all levels and is the basis of the financial and credit mechanism of state regulation of the economy. Personal income tax is one of the most effective sources of income for Ukrainian budgets. However, the indicators of income from its payment have regional differences. The purpose of the study is to determine the fiscal role of personal income tax in Ukraine at the national and regional levels. Analysis methods were used to study the absolute and relative indicators of income from the personal income tax in

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7

Shumilin, Oleg. "Structure of revenues of the consolidated budget of the Russian Federation for 1991–2021." Economy under Guard 2023, no. 3 (2023): 68–77. http://dx.doi.org/10.36511/2588-0071-2023-3-68-77.

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Analysis of the economic security of the state includes consideration of its budget revenues used in the implementation of social and economic programs of the state and protection. Budget revenues are the most important part of the state life support system at all levels of government. The article provides a list of activities, including the analysis of sources of information on the income of the consolidated budget of the Russian Federation, which made it possible to ensure the comparability of data for the historical period under consideration, as well as to detect a discrepancy betwee

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8

Tsymbaliuk, I., V. Smaliukh, and O. Kolisnychenko. "Analytical evaluation of local budget revenue structure under the conditions of financial decentralization." Galic'kij ekonomičnij visnik 69, no. 2 (2021): 95–102. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.02.095.

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It is determined that local budgets are the main financial institution in the financial system of local governments, occupying the central place in the economic system of each state. The objective of the paper is to analyze the structure of local budget revenues and determine the areas for its optimization. The paper provides the analytical evaluation of the local budget revenues structure. The results of the analysis of the local budget revenues structure showed the strengthening of the tax revenues role in the consolidated budget revenues of Ukraine. The role of inter-budget transfers in the

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9

Koliada, Tetiana A. "Financial Provision of Sustainable Development of Territorial Communities of Ukraine as a Factor of Real Decentralization of Post-War Recovery." Business Inform 7, no. 558 (2024): 385–93. http://dx.doi.org/10.32983/2222-4459-2024-7-385-393.

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The aim of the article is to assess the current state and determine the prospects for financial provision for sustainable development of territorial communities of Ukraine in the context of decentralization for the medium-term period of post-war recovery. The article generalizes the legislative grounds for Ukraine’s provision of the Sustainable Development Goals and the need to take them into account in the development of forecast documents; an analysis of the composition and structure of local budget revenues, their share in consolidated budget revenues and GDP for 2019–2023 is carried out; o

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10

Kuznetsova, A., V. Boronos, О. Zakharkin, and R. Chukhno. "ANALYSIS OF FINANCIAL SELF-SUFFICIENCY OF LOCAL BUDGETS ON THE EXAMPLE OF SUMY REGION." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 156–63. http://dx.doi.org/10.21272/1817-9215.2020.3-17.

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The analysis of publishing activity on the formation and implementation of local budgets in terms of ensuring their financial self-sufficiency has shown an increase in recent scientific interest in this issue, which indicates its relevance. This interest is especially important in the context of decentralization budget reforms in recent years. Thus, the purpose of this study is to analyze the self-sufficiency of local budgets in terms of decentralization reforms of the budget system and new conditions for the formation of the revenue side of local budgets. In the process of performing the task

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11

Lykova, L. N. "Consolidated Budgets of Russian Regions in the Context of the Crisis Provoked by the Global Pandemic." Federalism, no. 3 (October 3, 2020): 19–38. http://dx.doi.org/10.21686/2073-1051-2020-3-19-38.

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In the first half of 2020, with a marked reduction in tax revenues, there was an increase in the total amount of revenues of the consolidated budgets of the subjects of the RF, which in most cases did not compensate for the rate of inflation. The growth of the total amount of revenue was provided by the outstripping growth of all types of Federal transfers to the regional budgets. The situation in different regions of the country varied significantly, and the most serious losses were incurred by the most economically developed regions. Moscow bear the burden of a significant part of the total

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12

PETYK, Liubov, Andrii PETROVYCH, and Ivanna PEDCHENKO. "Tax decentralization in Ukraine: problems and prospects." Economics. Finances. Law, no. 12/2 (December 29, 2020): 24–28. http://dx.doi.org/10.37634/efp.2020.12(2).5.

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The paper examines the essence of the concept of “tax (fiscal) decentralization” according to different views of domestic and foreign scholars. The theoretical concept of tax (fiscal) decentralization is analyzed and defined. The stages of the legislative basis for tax decentralization reform in Ukraine are studied, in particular, the norms of the Law “On Amendments to the Budget Code of Ukraine on Reform of Intergovernmental Relations” and “The Concept of Reforming Local Self-Government and Territorial Organization of Power” are considered and analyzed. It is determined what types and amounts

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13

Semenova, G. N. "Excise taxation in Russia and abroad." Bulletin of the State University of Education. Series: Economics, no. 4 (January 29, 2024): 86–104. https://doi.org/10.18384/2949-5024-2023-4-86-104.

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Aim. Carry out a comparative analysis between excise taxation in Russia and abroad, as well as identify factors for reducing excise revenues to the consolidated budget of the Russian Federation.Methodology. Excise taxation in Russia and abroad is considered. The dynamics of tax revenues from excises on excisable goods (products) produced on the territory of the Russian Federation between the federal budget and the consolidated budget of the constituent entities of the Russian Federation for the periods of 2017–2022 yr. is shown. The article uses the following research methods: theoretical meth

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14

Karaev, A. K., M. R. Pinskaya, and M. V. Melnichuk. "Short-term forecasting of budget tax revenue: methods used and their relevance for Russia." Lomonosov Economics Journal 60, no. 2, 2025 (2025): 3–19. https://doi.org/10.55959/msu0130-0105-6-60-2-1.

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The article identifies relevant methods of short-term forecasting of regional and local budget revenues to improve the accuracy of forecasts. The methodological basis of the study is the analytical review of scientific publications on the methods of forecasting budget revenues, identification of their distinctive features, limitations of their application, as well as justification of the choice of the method that provides high accuracy of forecasting tax revenues of subnational budgets. The authors argue that the accuracy of revenue forecasts is the most important component of economic governm

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15

Lykova, L. N. "Preliminary Results of 2022 for the Consolidated Budgets of the Subjects of the Russian Federation. Adaptation or Crisis?" Federalism 28, no. 1 (2023): 99–118. http://dx.doi.org/10.21686/2073-1051-2023-1-99-118.

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The consolidated budgets of the subjects the Russian Federation execution in 2022 was carried out in conditions of massive sanctions pressure on the domestic economy, significant fluctuations in prices on world commodity markets, radical changes in economic logistics chains and an increase in the need for budget expenditures. In January-November 2022, the growth of regional budget revenues only slightly lagged behind the rate of inflation. At the same time, in a number of regions with a significant role of ferrous metallurgy and related mining industries, there was a marked reduction in tax re

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16

CHEKKUEVA, L. K., and Z. R. KOCHKAROVA. "ACTUAL PROBLEMS OF FORMATION OF LOCAL BUDGETS AND THEIR SOLUTIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 3 (2020): 31–35. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.02.005.

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The article considers the role and importance of local taxes in the formation of consolidated budget revenues of the Russian Federation. The analysis of income taxes and fees in the consolidated budget of the Russian Federation. The actual problems associated with the expenditure obligations of local budgets include: the discrepancy between the scope of powers of local governments to the material and financial resources available to them; a weak revenue base; the imbalance of the local government budget. One of the main problems of local governments is an acute shortage of material and financi

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17

Bukina, I. S., and L. N. Lykova. "A Year of a Pandemic: the State of the Russian Budget System." Federalism, no. 2 (July 8, 2021): 149–68. http://dx.doi.org/10.21686/2073-1051-2021-2-149-168.

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In the first quarter of 2021 against the background of a slight recovery in economic activity and a continuing downward trend in real household incomes the RF consolidated budget revenues grew not only in nominal terms, but also in real terms compared to last year. The most active growth in real terms was demonstrated by tax revenues and VAT. Income taxes and social insurance payments related to the income of the population are significantly behind the rate of inflation. The formed positive trend in world oil prices, however, does not yet provide access to the level of last year’s oil and gas

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18

Osmolovskaya-Suslina, A. L., and S. R. Borisova. "Non-resource Revenues to the Consolidated Budget: Analysis by Types of Economic Activity." Financial Journal 15, no. 6 (2023): 8–26. http://dx.doi.org/10.31107/2075-1990-2023-6-8-26.

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This paper presents an analysis of non-resource revenues of the consolidated budget of Russia by types of economic activity. The purpose of this study was to identify which sectors are the most sensitive to shocks form the fiscal point of view, and to answer the questions: how long it takes for the revenues of different sectors recover from “local lows” and how the sectoral structure of budget revenues affects the volatility of payments. In accordance with the set objectives, we examined the dynamics of consolidated budget revenues in real terms for the period 2008–2022 as a whole and by secto

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19

Fomin, Oleg Sergeevich, Vladimir Kirillovich Spilnichenko, Guzel Anasovna Salimova, Gilnara Rashitovna Nigmatullina, and Marina Nikolaevna Nadzhafova. "Features of the formation of incomes of the consolidated budgets of the constituent entities of the Russian Federation." Revista Amazonia Investiga 10, no. 48 (2021): 254–63. http://dx.doi.org/10.34069/ai/2021.48.12.27.

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The article examines the features of the formation of incomes of the consolidated budgets of the constituent entities of Russia on the basis of a statistical assessment of the dynamics and structure of incomes of the consolidated budget. The study provides a comparative assessment of changes in budget revenues and their structure in indicative years 2005, 2010, 2015 and 2019, which makes it possible to identify the main trends and features of the formation of revenues of the consolidated budgets of the Russian Federation and regions of the Central Federal District in different time periods. Ov

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20

Tuaeva, Nona V., Boris N. Hosiev, and Igor G. Tolokonnikov. "ECONOMIC ANALYSIS OF TAX REVENUES IN THE FORMATION OF THE CONSOLIDATED BUDGET OF RUSSIA BY SECTORS OF THE ECONOMY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/1, no. 125 (2022): 76–81. http://dx.doi.org/10.36871/ek.up.p.r.2022.05.01.010.

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The article provides an analysis of the tax revenues of the consolidated budget of Russia by economic sectors for four years. The authors submit for consideration the evidence base of certain sectors of the economy that have a particularly significant and insignificant impact on the formation of the consolidated budget of the country. The list of industries forming the consolidated budget of the country in the dynamics of revenues of the state budget of Russia by economic sectors is given. Some shortcomings and measures to improve the sectors of the economy that are important for the formation

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21

Lykova, L. N. "The First Half of 2024 Results for the Consolidated Budgets of the Subjects of the Russian Federation." Federalism 29, no. 3 (2024): 60–74. http://dx.doi.org/10.21686/2073-1051-2024-3-60-74.

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In the first half of 2024, the dynamics of the total amount of regional budgets revenues slightly lagged behind the inflation rate. At the same time, the growth of own revenues of the consolidated budgets of the Russian Federation regions was largely determined by the dynamics of industrial production in most regions and the growth of average accrued wages. The dynamics of corporate income tax and personal income tax receipts have different directions – the receipts of the first decreased, and the second grew significantly. If, in total, for all subjects of the Russian Federation, the increase

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22

Riabushka, L., O. Pakhnenko, and O. Kulish. "FISCAL RISKS OF SUMY CITY BUDGET EXECUTION IN CONNECTION WITH COVID-19." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 174–81. http://dx.doi.org/10.21272/1817-9215.2020.3-19.

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The article analyzes the revenues of the budget of the city of Sumy and examines the impact of the COVID-19 pandemic on the dynamics of tax revenues of local budgets in 2020. Based on the analysis of local budget revenues, the share of local budget revenues in the Consolidated Budget of Ukraine, and the share of local budget revenues in GDP, it was found that the decentralization reform has increased the independence and financial adequacy of local budgets, but the budget system of Ukraine remains highly centralized. The article analyzes the actual budget revenues of Sumy. It showed the presen

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23

Sotnikova, Lyudmila, and Anna Lavlinskaya. "Trends and Prospects of Collecting Tax Revenues of Consolidated Budget in Russian Federation." Research of Economic and Financial Problems, no. 2 (June 30, 2023): 1–8. http://dx.doi.org/10.31279/2782-6414-2023-2-5.

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Introduction. Tax revenues are one of the main elements of any country's budget, and their correct accounting and forecasting allows public authorities to form the expenditure part of the budget. In the modern scientific literature, not enough attention is paid to the trends in the collection of tax revenues in 2022. after the introduction of a large number of sanctioned economic and political restrictions of unfriendly states. Methodology. The object of research in the work is the consolidated budget of the Russian Federation, the dynamics and structure of its revenues and the effectiveness o

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24

Anisimov, Andrey, Oksana Kolotkina, and Inara Yagofarova. "Assessment of the Impact of EU Sanctions on Budget Revenues of Russia in the Context of New Industrialization in Terms of National Dimension." SHS Web of Conferences 93 (2021): 02003. http://dx.doi.org/10.1051/shsconf/20219302003.

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The article examines topical issues that assess the impact of EU sanctions on the volume of tax revenues of the consolidated budget of Russia. The main purpose of this study is an attempt to develop a factor model that allows assessing the sanctions impact on the specified tax revenues, describing and analyzing the factors that directly or indirectly affect the formation of the consolidated budget revenues of the Russian Federation, identifying the corresponding relationships during the period of new industrialization. A separate stage of the presented study is associated with the development

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25

Dochkina, Darya D. "FIRST APPLICATION OF SANMCS TECHNOLOGY TO MARINE SEISMICS." Interexpo GEO-Siberia 2, no. 4 (2021): 237–44. http://dx.doi.org/10.33764/2618-981x-2021-2-4-237-244.

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The article describes the history of the development of the All-Russian classifier of economic activities (OKVED), as well as the dynamics of tax revenues from the oil and gas complex in the consolidated budget of Russia. The analysis of revenues to the consolidated budget in the context of economic activities for 2019 is carried out. The article describes the income from the oil and gas complex to the consolidated budget in the context of taxes at the following levels: federal, regional, and local.

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26

Давидян, Ю. И., М. А. Зорина, and Н. В. Проскурина. "The impact of budget revenues on the economic development of the Russian Federation." Экономика и предпринимательство, no. 6(143) (October 31, 2022): 202–5. http://dx.doi.org/10.34925/eip.2022.143.6.036.

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В статье представлены результаты исследования влияния доходов бюджетов бюджетной системы РФ на экономическое развитие территорий. В частности, проведен анализ динамики доли ВВП, перераспределяемой через бюджетную систему Российской Федерации, показателей налоговых и неналоговых доходов консолидированного бюджета РФ, федерального бюджета и консолидированных бюджетов субъектов РФ в сравнении с ВВП. Комплексная оценка влияния доходов бюджетов на экономическое развитие страны позволяет усовершенствованию налоговых методов регулирования экономики. The article presents the results of a study of the

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27

Mazur, Lidia V., and Anastasia E. Monashova. "Tax Revenues in a Pandemic: Decline or Growth in the Future?" Administrative consulting, no. 8 (152) (June 7, 2021): 35–42. https://doi.org/10.22394/1726-1139-2021-8-35-42.

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It is obvious that today the global factor determining the recessionary scenario for the development of the world economy is the coronavirus pandemic and quarantine measures to prevent its spread. The need to increase spending on the social sphere and medicine, business support and a reduction in revenue sources in the context of a business lockdown are becoming a serious test for the budget system. The article examines the dynamics of  tax revenues in 2016–2020. An idea was formed about future tax revenues in the Russian Federation in the context of the economic crisis associated w

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28

Osadchuk, S. V. "TAX REVENUE OF THE BUDGETS OF TERRITORIAL COMMUNITIES OF THE REGION." Market economy: modern management theory and practice 23, no. 1(56) (2024): 116–28. http://dx.doi.org/10.18524/2413-9998.2024.1(56).309066.

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The article examines both theoretical and practical aspects of forming the budgets of regional territorial communities, highlighting that local budgets are primarily composed of tax revenues. Due to decentralisation processes in Ukraine, territorial communities have been consolidated, making the united territorial communities the primary units of local self-government. Consequently, the mechanisms for forming these budgets have evolved, with tax revenues becoming the main financial resource for local governments, enabling them to fund their functions. The article emphasises that the approaches

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29

Lagodienko, Natalia, Victoriia Palamarchuk, and Vladyslav Hamaiun. "Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine." Modern Economics 23, no. 1 (2020): 89–94. http://dx.doi.org/10.31521/modecon.v23(2020)-14.

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Introduction. Due to unstable economic situation in the country, the constant state budget deficit, the high level of the shadow economy in Ukraine and the crisis in the world, it is necessary to develop effective mechanisms to combat tax evasion, improve tax legislation and reform the tax system. The level of tax evasion in Ukraine tends to increase steadily. Therefore, there is a need to study the problem of tax evasion in Ukraine and its impact on the economy. Purpose. The main purpose of the study is to monitor the impact of tax evasion on the state budget of Ukraine. Results. The impact o

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Slavkova, Alla A. "Tax Revenues in the Total Revenues of Local Budgets of Ukraine and Their Fiscal Potential." Business Inform 2, no. 553 (2024): 210–20. http://dx.doi.org/10.32983/2222-4459-2024-2-210-220.

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The aim of the article is to analyze the dynamics of tax revenues of local budgets in Ukraine for the period from 2018 to 2023 and to study their structure and share in the total revenues of local budgets, the consolidated budget and the country’s GDP to identify their fiscal potential and influencing factors. Analyzing the dynamics of tax revenues of local budgets from 2018 to 2023, it is worth noting the overall growth of these revenues during the mentioned period. However, the ongoing war that began in 2022 and other external factors have significantly affected this dynamic, leading to fluc

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ZAKHARCHUK, Ekaterina A., and Polina S. TRIFONOVA. "Consolidated budgets of the Ural Federal District regions: Comparative assessment and development trends." Regional Economics: Theory and Practice 22, no. 5 (2024): 808–24. http://dx.doi.org/10.24891/re.22.5.808.

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Subject. This article discusses the issues of budget reform and changes in the regional budgets of the subjects of the Ural Federal District. Objectives. The article aims to assess changes in the regional budgets of the subjects of the Ural Federal District for the period from 2000 to 2022. Methods. For the study, we used a statistical analysis. Results. The article finds that the percentage of the Ural Federal District regions in the total revenues of the consolidated budgets of the constituent entities of the Russian Federation gets decreasing, while a significant increase in the percentage

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32

Lyubovtseva, Elena G., and Irina A. Gordeeva. "ASSESSMENT OF REGIONAL BUDGET REVENUE GENERATION AND WAYS OF ITS GROWTH." Oeconomia et Jus, no. 3 (September 30, 2021): 26–34. http://dx.doi.org/10.47026/2499-9636-2021-3-26-34.

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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 en

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33

Grechishkina, Elena A., and Maria P. Samokhovets. "Features of the formation of tax revenues of the EAEU member states." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 59 (2022): 329–41. http://dx.doi.org/10.17223/19988648/59/21.

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The article discusses the quantitative characteristics of the tax systems of the EAEU member states. The authors analyze the composition, structure and dynamics of tax revenues of the consolidated budgets of the EAEU member states (Armenia, Belarus, Kazakhstan, Kyrgyzstan, Russia) and rank the tax revenues of the EAEU member states in 2020. Based on the results of the analysis, the authors draw conclusions about national characteristics and similar features of the formation of state budget revenues from tax revenues in these countries.

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Yarema, Yaroslav. "The mechanism of personal income taxation and its prospects in Ukraine." Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 92, no. 1 (2021): 33–42. http://dx.doi.org/10.5604/01.3001.0014.9158.

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The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets fro

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35

Lykova, L. N. "Eight Months of 2022 for the Consolidated Budgets of the Subjects of the Russian Federation and Prospects for the Budget Triennial." Federalism 27, no. 4 (2023): 68–86. http://dx.doi.org/10.21686/2073-1051-2022-4-68-86.

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The change in the geopolitical situation and the increase in economic sanctions against the Russian economy in the first eight months of 2022 did not lead to a serious deterioration in the budget results for regional budgets. Receipts of the total amount of revenues of the consolidated budgets of the subjects of the Russian Federation and key tax revenues grew faster than the rate of inflation. There is a gradual deterioration in the situation with the receipt of corporate income tax in regional budgets starting from May of this year. Personal income tax receipts are growing, but mainly due to

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Tymchyshyn, Yuliya. "Ukrainian regions’ budget security in the conditions of public administration decentralization." Regional Economy, no. 3 (2019): 106–14. http://dx.doi.org/10.36818/1562-0905-2019-3-11.

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The significance of regions’ budget security as a component of financial self-sufficiency in the conditions of public administration decentralization is revealed. The definition content of «region’s budget security “ is defined from the standpoint of balance of local budgets in terms of revenues and expenditures, risk and threat assessment, sufficiency of financial support for the execution of functions and powers entrusted to local governments. The budgetary security of the region is proven to be a condition that ensures the balance of local budgets in terms of revenues and expenditures in cu

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Lykova, L. `. N. "Results of 2021 for the Consolidated Budgets of the Subjects of the Russian Federation: Overcoming the Crisis or Changing the Model of Intergovernmental Relations?" Federalism 27, no. 1 (2022): 5–22. http://dx.doi.org/10.21686/2073-1051-2022-1-5-22.

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The year 2021 was quite favorable for the consolidated budgets of the subjects of the Russian Federation. The revival of economic activity in the regions and positive trends in the world commodity markets have led to an increase in tax and non-tax revenues of regional budgets. The most significant increase in revenues to the consolidated budgets of the RF subjects was provided due to the recovery of wholesale and retail trade. The growth of its own revenues allowed the federal budget to reduce the total amount of financial assistance to the subjects of the Russian Federation. At the same time,

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Kolbyagina, Lyudmila. "The Concept of the Budget Revenue Generating Industry in the Development of a Strategy for Socio-Economic Development of the Regions." Bulletin of Baikal State University 33, no. 3 (2023): 475–82. http://dx.doi.org/10.17150/2500-2759.2023.33(3).475-482.

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The article is devoted to the application of the criterion of the budget-forming industry (the budget-forming industry is proposed to be considered an industry by type of economic activity, whose tax revenues bring at least 15 % to the consolidated budget of the region), which allows taking into account the industry specifics of each region when making management decisions by executive authorities in terms of preparing strategic planning documents for the purpose of sustainable provision of the revenue part of the consolidated budget of the region and achieving other socio-economic effects. Th

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Lykova, L. N. "MAIN TRENDS OF THE EXECUTION OF REGIONAL BUDGETS IN 2018." Federalism, no. 1 (July 29, 2019): 72–85. http://dx.doi.org/10.21686/2073-1051-2019-1-72-85.

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In the process of the execution of consolidated budgets of the subjects of Federation in 2018 here were such positive events as strong revenues’ growth, significant budget surplus indicators in the most of the regions and the total reduction of the debt burden. But all these events did not lead to the evident growth of real incomes of the population. Profit tax revenues grew most significantly in the past year due to the increasing energy prices. Federal grants to the budgets of subjects of the Russian Federation increased considerably. The latter took place together with the shift from the go

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Lykova, L. N., and I. S. Bukina. "Russia’s budget system in 2024. preliminary results and emerging trends." Federalism 29, no. 4 (2024): 76–94. https://doi.org/10.21686/2073-1051-2024-4-76-94.

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The revenues of all components of the Russian budget system showed positive growth rates in January-September 2024. Revenues to the federal budget have increased most significantly, both from oil and gas and non-oil and gas revenues. The pronounced dependence of federal budget revenues on world oil prices remains, provoking the budget execution risks. The growth rate of revenues of the consolidated (enlarged) budget of the country lagged behind the growth of federal budget revenues, but outpaced the rate of inflation. The excess of last year’s values in real terms occurred both in terms of tax

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Lykova, L. N. "Results of 2023 for Regional Budgets. Is the Restructuring of the Economy Visible?" Federalism 29, no. 1 (2024): 111–27. http://dx.doi.org/10.21686/2073-1051-2024-1-111-127.

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The generally favorable situation with the implementation of the consolidated budgets of the subjects of the Russian Federation in 2023 is a result of the positive dynamics of key macroeconomic indicators, expressed in an increase in tax revenues of budgets. In the context of generally high growth rates of tax revenues, the federal transfers showed a slight nominal increase. In most regions, there has been a reduction in federal transfer recеipts, which may indirectly indicate an emerging revision of the existing model of inter-budgetary relations. There is a certain dependence of the dynamics

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Yushko, Serhii. "A new paradigm for budget revenue distribution resulting from decentralization reform in Ukraine." Fìnansi Ukraïni 2025, no. 5 (2025): 23–42. https://doi.org/10.33763/finukr2025.05.023.

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The implementation of the decentralization reform in Ukraine and its impact on the development of regions and territorial communities, the formation and implementation of local budgets impact the interests of state and local self-government bodies, business structures, and residents of newly formed communities. Problem Statement. The impact of the decentralization reform introduced in Ukraine on the formation of budget indicators and the distribution of funds between the state and local budgets. Purpose. The study of changes caused by the decentralization reform in the formation of the revenue

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Lykova, L. N. "Tax Revenues of Regional Budgets Under Sanctions Pressure." Federalism 27, no. 3 (2022): 43–57. http://dx.doi.org/10.21686/2073-1051-2022-3-43-57.

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The first half of 2022 was marked by a radical change in the geopolitical situation and an increase in sanctions pressure on the domestic economy. The breakdown of the established model of economic relations, the rupture of economic chains had a pronounced effect on the dynamics of industrial production. At the same time, the tax revenues of the consolidated budgets of the subjects of the Russian Federation have increased significantly and have not yet responded to the reduction in industrial production. Of the regions with a significant share of tax revenues from industry in the structure of

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Leonova, Olga. "Modeling the Size of Tax Revenues by Probabilistic Laws." Bulletin of Baikal State University 32, no. 3 (2022): 570–78. http://dx.doi.org/10.17150/2500-2759.2022.32(3).570-578.

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In order to obtain objective data based on the results of the study, the planned indicators of the budgets of all subjects of the Russian Federation for the upcoming financial year are not taken as a basis, but the actual parameters obtained for the execution of budgets for the past financial year. Practice shows that every year almost all budgets of subjects and the consolidated budget of the state receive significantly more tax funds than was provided for when adopting budgets for the coming year. It would be erroneous to attribute this excess of actual tax revenues over planned ones due to

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Davtaeva, Zezag R., Milana R. Nasukhanova, and Amina I. Mezhieva. "SPECIFICS AND PECULIARITIES OF THE STRUCTURE AND DYNAMICS OF CONSOLIDATED BUDGET REVENUES IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/1, no. 140 (2023): 138–46. http://dx.doi.org/10.36871/ek.up.p.r.2023.11.01.013.

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The budget system of the Russian Federation, characterized by the presence of a consolidated budget, including federal, regional and local levels, plays an important role in ensuring the socio-economic dynamics of the country. This study is devoted to the study of the structure and dynamics of revenues of the consolidated budget of Russia in the five-year period from 2018 to 2022. In the context of global economic shifts and nuances of domestic policy, the analysis provides a comprehensive view of the evolution of the Russian budget sector. The main conclusion of this study is the strategic tu

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Zaichko, Iryna V. "Methodical provision of financial security assessment of the state." Economies' Horizons, no. 1(12) (November 8, 2021): 15–25. http://dx.doi.org/10.31499/2616-5236.1(12).2020.205284.

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Purpose of the research. The main purpose of the article is to improve methodological support for the assessment of the financial security of the state, taking into account the impact of budgetary policy. Methodology. During the study the following methods were applied: comparative analysis, integral estimation, normalization of indicators, component analysis, method of principal components, etc. Results. In the course of comparing the existing methodological support for the financial security assessment, it is justified, notwithstanding the existing shortcomings, the expediency of applying in

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Demianyshyn, Vasyl, and Olha Shmyhel. "THE ROLE OF THE TREASURY IN ENSURING EFFECTIVE MANAGEMENT OF LOCAL FINANCES." Economic Discourse, no. 3-4 (December 30, 2024): 151–63. https://doi.org/10.36742/2410-0919-2024-2-14.

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Introduction. The Treasury is a key element of the financial system that ensures effective management of public finances by performing payment, accounting, control and information functions for the stability and transparency of the budget.The main task of the Treasury is to provide cash services to budgets of all levels, including monitoring of revenues and control over the use of budget funds. This helps to maintain financial discipline, prevent misuse of resources, and facilitate the efficient fulfillment of state and local financial obligations. All of this contributes to improving the effi

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Gubanov, Vadym, Pavlo Ushchenko, and Yurii Denysenko. "MODERNIZATION OF THE TAX SYSTEM OF UKRAINE IN THE FACE OF EXTRAORDINARY CHALLENGES AND THREATS." Actual Problems of Economics 2, no. 270 (2023): 144–56. https://doi.org/10.32752/1993-6788-2023-2-270-144-156.

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As part of the research, it was found that the tax system is a structured set of legal, organizational and economic mechanisms that determine the processes of collection, administration and distribution of taxes and fees in the state. A SWOT analysis was conducted, which determined the key aspects of the modernization of the tax system of Ukraine in conditions of extraordinary challenges and threats. An analysis of tax revenues in the structure of the Consolidated Budget of Ukraine for 2020-9 months of 2023 is provided, which demonstrates the dynamics of changes in state revenues under the inf

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Lykova, L. N. "Preliminary Results of 2024 for Regional Budgets: Problems of Structural Transformation of the Economy." Federalism 30, no. 1 (2025): 94–109. https://doi.org/10.21686/2073-1051-2025-1-94-109.

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The preliminary results of 2024 indicate that the overall positive dynamics of revenues of the consolidated budgets of the subjects of the Russian Federation. Certain differences in the dynamics of own revenues of regional budgets are observed for regions with the dominance of the manufacturing industry and regions with extractive specialization. The growth of tax revenues in real terms in 2024 took place for personal income tax and taxes on total income. At the same time, there was a reduction in corporate income tax receipts. For a number of subjects of the Russian Federation, the increase i

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Martynenko, Valentyna. "Scenario approach in forecasting tax revenues of the state budget of Ukraine." Economics ecology socium 3, no. 3 (2019): 27–34. http://dx.doi.org/10.31520/2616-7107/2019.3.3-4.

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Introduction. State revenue management stands first in the areas of government regulation, which is provided by the regulation of fiscal policy. It is achieved by optimizing the amount of nationwide taxes and their tax rates, with the least amount of tax evasion. It is also important to ensure the implementation of the budget process, which is based on budget planning and forecasting, the effectiveness criterion of which is the reliability of the forecast. The compulsory component of extrapolation of time series – the most used forecasting method – is the scenario approach, so the research of

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