By the level of tax collection in the federal budget (1998).
By the share of “cash” money in taxes on average between 1996 and9 months of 1998.
By a ratio of tax receipts to GRP (1997).
By a ratio of tax receipts to payroll fund (1997)).
By the level of diversification of tax receipts structure to thetypes of taxes (1998). In this case regions are divided into six typesaccording to tax variance.
By the level of diversification of industrial (1998). Here areseven types according to variance indicator.
The share of federal budget in tax receipts in the subjects ofFederation (1998).
As in the first part of research dedicatedto the balances of financial flows between the Center and the regions, herealso all >
The majority of indicators characterizingtax receipts and their structure, etc. is determined by a whole set of verydifferent factors. In particular, reasons for regional differences in the taxburden on GRP have both objective and subjective character. The former includeits structure, the latter include tax policy conducted by the regional andlocal authorities. It is also noted, that an increased share of individualtaxes in the whole tax volume is characteristic of economicallyunderdeveloped regions with a weak diversification of the economy. An importantfactor which determines an increased share of branches of the economy in taxreceipts is their regional specialization.
Kostroma oblast, Omsk oblast, Kurganoblast, Republic of Sakha (Yakutia), Republic of Kabardino-Balkaria, Republicof Mariy El, Republic of Komi, Chuvash Republic, Chukotka AO, Yamal - NenetsianAO.
30. Regional typology according to thelevel and dynamics of budget security of the population*
It is worth noting, that for the period1992-1995 in the absolute majority of regions either a fall in budget securitytook place or the level of budget security remained stable. Only in eightregions the index growth was above the 10 percent, out of which only in Moscowand the Komi Republic this level was originally high (above 120 percent of theaverage all-Russia level). Regional differentiation by the criteria underconsideration remains high.
Growth (growth above10%)
Stability (within 10%adjustment)
Decline (decline by morethan 10%)
High (more than 120% of the averageall-Russia index)
The second typology was constructed asanalysis of the level of budget independence of the subjects of RussianFederation. As indicators characterizing budget independence of the regions thefollowing one were selected:
share of federal budget receipts in regional income;
the share of transfers in “conditionally net” regionalincome;
share of taxes placed in the regional budget;
security of regional expenses by its fiscal capacity;
conditional balance of financial flows per person.
As a result of the research, regions weredivided into nine types: leading donors, donors, problematic donors,conditional donors, low subsidy recipients, moderate subsidy recipients,subsidy recipients, high level subsidy recipients, “privileged republics” (seetable).
Classification of the subjects of RussianFederation by the level of their budgetindependence
Share ofreceipts from the federal budget in regional income, %
Share oftransfers in “conditionally net” regional income, %
Share oftaxes entered in regional budget, %
Regionalincome security by fiscal capacity
Conditionalbalance of financial flows per person, thousand Rb
Kemerovo oblast, Sakhalin oblast,Altai krai, Republic of Mariy El, Republic of Mordovia, Republic of Buryatia,Yevreyskaya AO.
Kamchatka oblast, Magadan oblast,Republic of Adygea, Republic of Kabardino-Balkaria, Karach-Cherkesian Republic,Republic of North Osetia - Alania, Nenetsian AO, Taymyr (Dolgano- Nenetsian)AO.
Republic of Kalmykia, Republic ofDagestan, Ingush Republic, Republic of Altai, Republic of Tyva, Komi-PermyakAO, Evenk AO, Ust’-Orda Buryat AO, Aguinsky Buryat AO, Koryakian AO, Chukotka AO АО.
Republic of Karelia, Republic ofTatarstan, Republic of Bashkortostan, Republic of Sakha (Yakutia).
0 – 3
-70 – +90
The type ‘leading donors” comprises twocapitols, a number of regions of the European part of Russia, as well as oiland gas producing Khanty-Mansiysk and Yamalo-Nenetz okrugs. It is worth noting,that the majority of regions were placed among “problematic and conditionaldonors”, which in essence are transitional types among regions-donors andregions-recipients. There is not a single region (oblast) among high level ofsubsidy recipient. This type includes national republics and the majority ofautonomous okrugs.
* Tipologia nesotsialisticheskikh stran.(A typology of non-socialist countries) M. Nauka, 1976.
* Doklad o razvitii cheloveka za 1996 god (Human DevelopmentReport, 1996), New York, Oxford, 1996.
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