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Journal articles on the topic 'Income of the consolidated budget'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

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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4

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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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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6

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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7

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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8

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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9

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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10

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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11

Чариков, В. С., and А. С. Зотова. "Modeling of income tax receipts to the consolidated budget of the Samara region." Экономика и предпринимательство, no. 1(138) (April 15, 2022): 547–52. http://dx.doi.org/10.34925/eip.2022.138.1.108.

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Налог на прибыль организаций является одним из основных источников, за счет которых происходит пополнение консолидированного бюджета региона. В статье построена модель поступлений налога на прибыль в консолидированный бюджет Самарской области методом корреляционно-регрессионного анализа. Corporate income tax is one of the main sources of replenishment of the consolidated budget of the region. The article presents a model of income tax receipts to the consolidated budget of the Samara region using correlation and regression analysis.

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12

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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13

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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14

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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15

Huseraș, Alin Teodor. "Evolution of the Consolidated General Budget and Budget Deficit Between 2012-2016 in Romania." International conference KNOWLEDGE-BASED ORGANIZATION 24, no. 2 (2018): 55–62. http://dx.doi.org/10.1515/kbo-2018-0066.

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Abstract This article provides a synthetic and easily understandable image of important financial characteristics of the Romanian public system to any person interested in the issue. It draws in general lines the etymology, legal and economic relevance of the budget, as well as the budget system structure and its development under the laws of public finances. It also presents the formation and use of budgetary flows, budgetary principles, consolidated general budget, economic and functional classification and surplus or deficit of budget. The current paper draws on the most known analysis indi

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16

Arykbaev, Ravil Karimovich, Elena Igorevna Kozyrenko, Marina Aleksandrovna Shulimova, and Elena Nicolaevna Derbeneva. "Personal income tax: social aspect." Vestnik of Astrakhan State Technical University. Series: Economics 2022, no. 4 (2022): 19–32. http://dx.doi.org/10.24143/2073-5537-2022-4-19-32.

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In modern conditions that are characterized by financial and economic instability the problem of ensuring the balance of funds coming to budgets of all levels is quite acute. One of the key sources of income of the Russian consolidated budget are the tax payments, among which the personal income tax (PIT) plays an important role. In-come tax in Russia has a fairly long history of formation. Its economic content and implemented functions indicate the high importance of income taxation for the life of society, economic and budgetary systems. There have been studied the current trends in developm

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17

Navruzova, Farogathon. "THE ROLE OF PERSONAL INCOME TAX IN THE FORMATION OF THE BUDGET OF UZBEKISTAN." Annali d'Italia 60 (October 25, 2024): 25–28. https://doi.org/10.5281/zenodo.13993143.

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The article presents the results of the analysis of the dynamics of the receipt of personal income tax in the consolidated budget of the Republic of Uzbekistan (hereinafter RUz), shows the importance of the tax as the most stable source of tax revenues of the regional budget, and identifies the main factors influencing tax collection.

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18

Zaburanna, Lesia. "State Budget Execution under Martial Law." Oblik i finansi, no. 4(106) (2024): 36–43. https://doi.org/10.33146/2307-9878-2024-4(106)-36-43.

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In martial law conditions, the needs are different, and accordingly, budget policy priorities regarding the direction of budget funds change dramatically. The issues of defending the country, forming funds to support internally displaced persons, and providing humanitarian aid become paramount. Therefore, the need to find additional sources of budget funding and objectively review budget indicators, both in terms of income and expenditure, becomes more acute. This article aims to analyze the features of the mobilization and use of funds from the state budget of Ukraine in conditions of war, pa

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19

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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20

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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21

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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22

Гаджиев, Ю. А. "КОНСОЛІДОВАНІ БЮДЖЕТ ПІВНІЧНОГО РЕГІОНУ В УМОВАХ ЕКОНОМІЧНОЇ КРИЗИ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 2 (30 липня 2019): 44–53. http://dx.doi.org/10.32620/cher.2019.2.05.

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One of important tasks of overcoming the crisis and sustainable economic growth of the country and its regions is formation and effective use of financial resources in the budgetary sphere. The purpose of the research is to analyze the formation of income and the direction of expenditures in the context of the economic crisis and offer practical recommendations to ensure the balance and stability of the consolidated budget of the Republic of Komi (RK). The object of the research is the monetary and economic relations of the formation and use of funds of the consolidated budget in order to fulf

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23

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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24

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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25

ЭЛЯКОВ, А. Л. "THE MAIN PROBLEMS OF INDEPENDENCE IN THE FORMATION OF OWN REVENUES OF THE STATE BUDGET OF THE REPUBLIC OF SAKHA (YAKUTIA)." Экономика и предпринимательство, no. 10(159) (December 4, 2023): 495–99. http://dx.doi.org/10.34925/eip.2023.159.10.100.

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Проведено исследование формирование и исполнение консолидированного и государственного бюджета Республики Саха (Якутия), выявлены основные проблемы по самостоятельности формирования собственных доходов бюджета региона и предложены мероприятия по повышению уровней доходов консолидированного и государственного бюджета являются. A study was conducted on the formation and execution of the consolidated and state budget of the Republic of Sakha (Yakutia), the main problems were identified regarding the independence of the formation of the region’s own budget revenues and measures were proposed to in

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26

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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27

H. P., H. P. "The Theoretical Aspects of the Functioning of the System of Personal Income Taxation." Business Inform 12, no. 515 (2020): 389–94. http://dx.doi.org/10.32983/2222-4459-2020-12-389-394.

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The publication outlines theoretical aspects of the system of personal income taxation and determines that individuals and the tax agent are the paramount actors in certain synergistic relations of the institutional system elements. The state of formation of the revenue part of the Consolidated Budget of Ukraine was researched. Monitoring the formation of the revenue part of the consolidated budget is a set of methods for identifying and assessing the causes and signs that may lead to an increase in the tax culture of personal income tax payers and, at the same time, to increase the revenue pa

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28

Kuzmina, Alyona Aleksandrovna, Polina Vladimirovna Reznikova, Evgeniya Olegovna Tkacheva, Alexander Sergeevich Rogov, and Mohammad Ghannum. "CONSOLIDATED BUDGET ALLOCATION SYSTEM: ANALYSIS OF THE SOUTHERN FEDERAL DISTRICT REGIONS." Scientific Review: Theory and Practice 15, no. 3 (2025): 338–46. https://doi.org/10.35679/2226-0226-2025-15-3-338-346.

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In modern realities, effective management of the consolidated regional budget is of paramount importance for ensuring sustainable economic development and social stability. This paper examines the analysis of the consolidated budget allocation system at the regional level. The consolidated budget serves as the main instrument for financing the socio-economic development of the regions, which underlines its importance in the context of modern economic challenges. The main purpose of the study is to identify the features and problems associated with the allocation of budget funds among the subje

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29

Arkadeva, Olga G., and Mariya A. Petrova. "IMPACT OF SANCTIONS FOR THE DEVELOPMENT OF OIL PRODUCING COUNTRIES." Oeconomia et Jus, no. 3 (September 26, 2023): 11–24. http://dx.doi.org/10.47026/2499-9636-2023-3-11-24.

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In the context of a growing shortage of financial resources and a change in priorities in the distribution of budgetary resources, the issues of managing the balance of the consolidated budgets of the Russian regions are of particular relevance. The purpose of this study is to analyze the formation of the financial result of the execution of the consolidated budgets of Russian regions during periods of economic recession and recovery, as well as to highlight the negative and positive aspects of the formation of the regional budget deficit. Materials and methods. The main research method was a

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Kirichenko, Elina. "Consolidated Debts of the U.S. non-financial sector: Post-pandemic Estimates." Russia and America in the 21st Century, no. 6 (2022): 0. http://dx.doi.org/10.18254/s207054760023472-6.

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The purpose of the article is to study the trends, problems and risks of consolidated domestic debts of the US non-financial sector at the present stage. The problems of budgets of different levels are considered: the federal budget, state budgets, the influence of the “pandemic” crisis on their income and expenses. In the framework of the analysis of the debts of the US non-financial sector the national (sovereign) debt of the United States, the aggregated debts of states and municipalities are singled out, and the heterogeneity of their financial situation is studied. The debt problems of th

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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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32

Lykova, L. N. "Consolidated Budgets of the Subjects of the Russian Federation in the First Half of 2023. Budget Risks are Increasing." Federalism 28, no. 4 (2023): 76–90. http://dx.doi.org/10.21686/2073-1051-2023-4-76-90.

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The performance of the consolidated budgets of the subjects of the Russian Federation in the first half of this year was characterized by real growth rates of income taxreceipts and only nominal growth personal income tax receipts.The increase in federal transfer receipts was partly determined by the financing of the budgets of the new regions of the Russian Federation. In addition to the growth of economic activity, the dynamics of own revenues of regional budgets in the first half of the year was influenced by factors such as the cancellation of income tax payments within consolidated groups

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33

Lykova, L. V. "Consolidated Budgets of the Subjects of the Russian Federation in the First Half of 2021: is the Crisis Ended?" Federalism 26, no. 3 (2021): 105–20. http://dx.doi.org/10.21686/2073-1051-2021-3-105-120.

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In the first half of 2021, positive trends in the economy led to a pronounced increase in revenues of the consolidated budgets of RF subjects. Corporate income tax and personal income tax receipts increased most significantly. In most subjects of the Russian Federation, this year’s revenue growth has compensated for last year’s drop, but in a number of regions whose economies have a raw material orientation, the 2019 pre-crisis year indicators have not yet been exceeded. The total amount of the federal transfers remained practically at the level of 2020. At the same time, the structure of this

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Lykova, L. V. "Consolidated Budgets of the Subjects of the Russian Federation in the First Half of 2021: is the Crisis Ended?" Federalism 26, no. 3 (2021): 105–20. http://dx.doi.org/10.21686/2073-1051-2021-3-105-120.

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In the first half of 2021, positive trends in the economy led to a pronounced increase in revenues of the consolidated budgets of RF subjects. Corporate income tax and personal income tax receipts increased most significantly. In most subjects of the Russian Federation, this year’s revenue growth has compensated for last year’s drop, but in a number of regions whose economies have a raw material orientation, the 2019 pre-crisis year indicators have not yet been exceeded. The total amount of the federal transfers remained practically at the level of 2020. At the same time, the structure of this

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35

Lykova, L. N. "Consolidated Budgets of the Subjects of the Russian Federation in 2020: Opportunities for Fulfilling Obligations in the Context of the Crisis." Federalism, no. 1 (March 29, 2021): 207–20. http://dx.doi.org/10.21686/2073-1051-2021-1-207-220.

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In the context of the economic crisis of 2020, triggered by the global pandemic, regional budgets faced a pronounced drop in tax revenues. The regions, whose economy is based on the extractive sector and metallurgy were most seriously affected. The drop in corporate income tax receipts in some regions was critical. At the same time, due to the implemented measures to support employment and income of the population, the personal income tax receipts have even increased. The most important element of supporting regional budget revenues was a significant increase in federal transfers. In fact, all

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Рыбалко, В. Р., and А. Р. Плиева. "Income and expenditure budget of the Russian Federation: the effectiveness of the use of budget funds." Экономика и предпринимательство, no. 9(122) (October 3, 2020): 31–37. http://dx.doi.org/10.34925/eip.2020.122.9.002.

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В статье представлены результаты анализа консолидированного бюджета РФ. Проведена оценка эффективности использования бюджетных средств с 2016 г. по 2018 г. Результаты анализа могут быть использованы в процессах разработки и реализации политики регулирования бюджетной политики государства. The article presents the results of the analysis of the consolidated budget of the Russian Federation. An assessment of the effectiveness of the use of budget funds from 2016 to 2018 was carried out. The results of the analysis can be used in the processes of development and implementation of the policy of re

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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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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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Faleychik, Larisa. "Budgetary Systems of the Eastern Russian Regions during the Pandemic Crisis 2020-2021: Territorial Projection." Problemy dalnego vostoka, no. 6 (2023): 127. http://dx.doi.org/10.31857/s013128120029397-7.

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The article presents an analysis of the dynamics of the state and structure of budget revenues and expenses of the Eastern Russian regions during the pandemic period of 2019-2021. Budget analysis was carried out using statistical and empirical research methods based on Federal Treasury data on the execution of the consolidated budgets of the regions of the Russian Federation and the budgets of territorial state extra-budgetary funds. By the end of 2021, the structure of the revenue side of budgets in most regions had practically recovered to its pre-Covid state. Personal income tax remained on

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Mikhaleva, Oksana Leonovna. "ASSESSMENT OF THE ROLE OF INCOME TAX IN THE CONSOLIDATED BUDGET REVENUE STRUCTURE." Наука XXI века: актуальные направления развития, no. 2-1 (2022): 185–88. http://dx.doi.org/10.46554/sciencexxi-2022.10-2.1-pp.185.

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SMIRNOV, Valerii V. "Analyzing the conditions of the current Russian market development." National Interests: Priorities and Security 19, no. 2 (2023): 317–35. http://dx.doi.org/10.24891/ni.19.2.317.

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Subject. The article addresses the specifics of Russia's monetary policy in the context of international sanctions. Objectives. The aim is to analyze the relationship between the key indicators of the Russian financial system development. Methods. The study rests on methods of statistical, neural network, and cluster analysis. Results. The paper recorded an excess of the growth rate of cash incomes on average per capita over the growth rate of real money income. The decrease in the share of federal budget revenues in the consolidated budget and the growth of the corresponding share of expendit

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Hryhorash, Olga, Valery Shevchenko, Artur Romanovskyi, and Anatoly Polosin. "ORGANIZATIONAL AND ECONOMIC SUPPORT OF THE BUDGET PLANNING OF THE FINANCIAL POTENTIAL OF THE ENTERPRISE." Actual Problems of Economics 1, no. 265 (2023): 122–30. http://dx.doi.org/10.32752/1993-6788-2023-1-265-122-130.

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A model of managing the enterprise financial potential based on budgeting proposed, which is understood as a system of coordinated planning and control of goals, potential, measures and resources. The content of the budget planning procedural aspect defined and summarized, which is recommended to be considered within the framework of two main stages implementation planning process: operating budgets development (budgets for sales, production, production stocks, expenses); financial budgets preparation (investment budget, cash flow budget, income and expenditure budget, balance sheet budget). R

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Rukina, S. N., K. A. Gerasimova, A. S. Takmazyan, and K. N. Samoylova. "TAX SUPPORT FOR PRIVATE INVESTMENT IN EDUCATION." Vestnik Universiteta, no. 11 (December 27, 2019): 132–39. http://dx.doi.org/10.26425/1816-4277-2019-11-132-139.

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The successful implementation of the national project “Education” is associated not only with the effective use of budget funds, but also with attraction of private investment in the education system. The article substantiates the relevance of this issue for the Russian regions, due to the preferential financing of current spending on education from the consolidated budgets of the subjects of the Russian Federation, various provision of educational institutions, demographic processes. The analysis of the current tax legislation, statistical indicators has allowed propose measures to enhance th

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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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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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Tadtaeva, Naira V. "CURRENT PROBLEMS AND WAYS TO IMPROVE THE RUSSIAN BUDGET SYSTEM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/24, no. 153 (2024): 66–73. https://doi.org/10.36871/ek.up.p.r.2024.12.24.010.

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After the global financial crisis of 2008, which shook all world stock markets, the domestic budget system, like everyone else, was under attack. Despite the fact that the percentage of the budget deficit decreases every year, stable socio-economic development of the country is possible if all subjects of the Russian Federation develop systematically and effectively. At the forefront in this direction is the issue of the need to ensure a balance between income and expenditure of budgets of all levels, and the issue of the budget deficit is also relevant. The Government of the Russian Federatio

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Belousova, Anna. "Evaluation the impact of federal subsidies on the dynamics of differentiation of budgetary security of the RF constituent entities." Bulletin of the Far Eastern Federal University. Economics and Management 2016, no. 2 (78) (2016): 88–97. https://doi.org/10.5281/zenodo.58326.

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The approach to the assessment of budgetary security of RF subject with the use of per capita income of the consolidated budget. This approach is an alternative to the currently used official method of spatial distribution of the resources of the Federal Fund for financial assistance to the regions. The need to develop a new approach is caused by attempts to: simplify the existing methods in terms of reducing the dimension of the array of input data, some of which are not publicly available; increase the objectivity of the individual methods steps (with the exception of expert assessments); le

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Urchik, Gаlina. "FEATURES OF FORMATION OF PRIMARY AND SECONDARY INCOMES OF THE POPULATION: THEORETICAL ASPECT AND REALITIES IN UKRAINE." 64, no. 64 (December 30, 2022): 35–47. http://dx.doi.org/10.26565/2524-2547-2022-64-04.

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This article is devoted to the theoretical and analytical study of the peculiarities of the formation and distribution of incomes of the population. Based on the synthesis of existing scientific achievements, we have determined the order of formation of primary and secondary incomes by stages of GDP distribution. We provе that the first stage of distribution of the created GDP is formed by factor primary incomes (from labor activity, property and productive capital). Thereafter, the redistribution of income occurs through the use of the fiscal mechanism and the accumulation of funds in public

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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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Dmitro Dema and Iryna Shevchuk. "STATE AND PERSPECTIVES OF PERSONAL INCOME TAXATION." European Cooperation 2, no. 42 (2019): 19–34. http://dx.doi.org/10.32070/ec.v2i42.38.

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The article deals with the directions of development and elements of the personal income taxation mechanism. The role of the tax in the regulation of incomes of the population is determined and the state of use of its regulatory capabilities in the modern system of taxation is assessed. The peculiarities of the tax burden assessment are determined and the inconsistencies of the proportional system of the social justice principle are emphasized. The necessity of strengthening the tax regulatory function using the tax burden transfer to the prosperous strata of the population by the progressive

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