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18,4

-2,3

17,1

7,4

18,0

15,7

11,5

15,7

Table 7.10

Scenario based estimates of expenditures ofmunicipal entities across regions

Scenarios of expenditures of municipal entities

Deviation from the evolutionary scenario in shares of adaptedmunicipal expenditures in the region at large (%)

YevreyskayaAO

Komi-PermyakAO

Amuroblast

Kabardian-Balkarian Republic

Rostovoblast

Tveroblast

ChuvashRepublic

Novosibirskoblast

Saratovoblast

Krasnoyarskkrai

Leningradoblast

Sverdlovskoblast

Radical

-30,2

-40,1

-28,3

-55,1

-58,6

-33,2

-48,3

-43,1

-41,3

-33,5

-22,7

-35,0

Intermediateradical

-25,6

-35,9

-24,6

-46,6

-29,6

-29,1

-42,4

-35,9

-36,0

-28,6

-17,3

-29,1

Intermediatemoderate

-9,3

-11,2

-10,4

-16,4

-10,8

-7,3

-24,1

-13,3

-17,3

-10,8

-5,1

-8,8

Table 7.11

Comparison between additional expendituresand additional revenues of municipal entities across regions

Increase / decrease in shares of adapted municipal expenditures inthe region at large (%)

YevreyskayaAO

Komi-PermyakAO

Amuroblast

Kabardian-Balkarian Republic

Rostovoblast

Tveroblast

ChuvashRepublic

Novosibirskoblast

Saratovoblast

Krasnoyarskkrai

Leningradoblast

Sverdlovskoblast

Additional expenditures

12,5

21,4

15,2

7,4

18,4

-2,3

17,1

7,4

18

15,7

11,5

15,7

Additional revenues (salestax is retained)

4,7

5,9

13,2

11,6

19,8

15,7

15

21,1

20,9

11

18

25,1

Additional revenues (salestax is abolished)

4

3,5

11,9

8,9

15

8,8

2,8

12,7

10,7

11

18

17,7

Table 7.12

Increase in revenues of local budgets at theexpense of assignment
of federal shares incertain revenue sources to municipal entities (in %)

Tax / non-taxrevenues

Increase in revenues of local budgets at the expense of federalshares


2001

2002 (10months.)

Single tax levied inrelation to the application of the simplified taxation system

0,28

0,14

Single tax on imputedincome for certain types of activities

1,21

0,74

Land tax

0,69

0,41

Rental payments for land

0,66

0,36

Total

2,85

1,65

Memorandum:

additional share of adapted municipal expendituresfinanced at the expense of these sources

3,03

2,07

Table 7.13

Variants of assignment of revenue sources tolocal budgets selected for analysis

1.1

2.2

3.3

4.2

Income tax

25% -guaranteed, 50% - equalizing parts

0%

20% ofcontingent

20% -guaranteed, 35% - equalizing parts

Single tax on imputedincome

90%

90%

90%

90%

Single tax levied inrelation to the application of the simplified taxation system

30%

30%

30%

30%

Personal asset tax(ref.)

100%

100%

100%

100%

Tax onenterprises’ property(ref)

100%

50%

50%

50%

Land tax and rentalpayments for land

100%

100%

100%

100%

Local taxes andcharges

100%

100%

100%

100%

Table 7.14

Results of the assignment of revenue sourcesto local budgets in the framework
of differentexpenditure scenarios across regions

1.1

2.2

3.3

4.2

on average across 12regions

number of regions withthe best indicators

on average across 12regions

number of regions withthe best indicators

on average across 12regions

number of regions withthe best indicators

on average across 12regions

number of regions withthe best indicators

difference between the min. andmax. shares of expenditures covered by assigned revenues (%)

63,5

1

62,8

7

64,7

0

57,0

4

Overall deficit (%)

48,9

7

63,4

1

56,1

3

53,1

1

Coefficient of variation(%)

38,0

7

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