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In 1995, the main payers of taxes to theconsolidated Budget of Russia were Moscow (16.8% of the revenues), theKhanty-Mansi Autonomous District (5.7%), the Moscow region (4.6%),St.Petersburg (3.9%), the Sverdlovsk region (3.6%), the Samara region (3%),republic Bashkiria (2.6%), and Krasnoyarsk region (2.6%); several other regionsensured 2.0% to 2.3% of the revenues (Nizhni Novgorod region, republicTatarstan, Krasnodar region, Perm region, Cheliabinsk region, Kemerovo region,Irkutsk region, and Yamal-Nenets autonomous district). Hence, 16 Federationsubjects of 89 covered about 60% of all the Russian tax revenues. Moreover, thesame regions were the main payers to the Federal Budget (except Tatarstan andBashkiria (privileged in accordance with the agreements on delimitation ofauthorities) and Kemerovo region).

The analysis of distribution of the taxinflows to the regional and Federal budgets has shown that, in 1995, comparedwith 1994, the share of the tax revenues kept by regions (with rare exceptions)decreased by 2 to 6percentage points. The sharpest changes were recorded inKarelia (95% and 67%, in 1994 and 1995, respectively) Tatarstan (84% and 77%),Bashkiria (87% and 74%); this confirms indirectly certain successes of thecenter in implementing the agreements with these republics. Aspecial positionis held by Yakutia which transfers practically no tax revenues to the FederalBudget; in exchange, it finances the Federal expenditures in its territory(Yakutia managed to fix in its agreement the situation it had managed to cometo, unilaterally, in 1992 and 1993).

The conclusion may be made that theFederation subjects which keep about 50% to 57% (or less) of the total volumeof the tax revenues are, without doubt, donors for other regions. According tothis criterion, the donor regions are the above payers to the federal Budget,as well as republic Komi, Vladimir, Yaroslavl, Belgorod, and Tomsk regions. Thesimilar criterion for the aid acceptor regions brings to 70% and more; theseacceptor regions are small autonomous districts and the Jewish Autonomousregion; republics Dagestan, Kabardino-Balkaria, Buriatia, Tuva, Khakassia,Mariy-El, Mordovia, Chuvashia; Arkhangelsk, Pskov, Kurgan, Kemerovo, Chita,Magadan, Kamchatka, Sakhalin, and Altay regions.

Reconstruction of Public finance System of1995

Table 2.5 shows the reconstruction ofincomes and expenditures of the State in 1995. For this the data on theexecution of the State extra-budgetary funds (estimate based on the report ontheir execution for 9months) were added to the report on the execution of theRF budgets of Tables2.2 and 2.3, corrected by the estimate of thenon-accounted expenditures for servicing the domestic debt (1.44% ofGDP).

Table 2.5

Reconstruction of the RF State Revenues andExpenditures for 1995


Republican Budget

Local budgets

Extra-budgetary funds

Consolidated Budget


Rbbln

% ofGDP

Rbbln

% ofGDP

Rbbln

% ofGDP

Rbbln

% ofGDP

% ofBud-get


I. TAX REVENUES











1. Profits tax, income taxes

44245

2.7

109020

6.6



153264.7

9.2

26.8


1.1 Income tax from natural persons

3250

0.2

33178

2.0



36427.7

2.2

6.4


1.2 Profit tax of legal entities

40995

2.5

75842

4.6



116837.0

7.0

20.4


2. Allotments to social insurancefunds





136600

8.2

136600

8.2

23.9


2.1 Employed





3323

0.2

3323

0.2

0.6


2.2 Employers





133278

8.0

133278

8.0

23.3


Pensionfund





92445

5.6

92445

5.6

16.2


Socialinsurance fund





18207

1.1

18207

1.1

3.2


Employmentfund





6640

0.4

6640

0.4

1.2


Socialsupport fund





183

0.0

183

0.0

0.0


Mandatorymedical insurance fund





15803

1.0

15803

1.0

2.8


3. Taxes on labor payment fund



4345

0.3



4345.2

0.3

0.8


4. Taxes on property

1018

0.1

18940

1.1



19957.9

1.2

3.5


4.1 Tax on property



15790

1.0



15790.5

1.0

2.8


4.2 Tax on land

187

0.0

3079

0.2



3265.6

0.2

0.6


4.3 Tax on transactions with securities

831

0.1

71

0.0



901.8

0.1

0.2


5. Domestic taxes on goods andservices

99260

6.0

42393

2.6



141653

8.5

24.8


5.1 VAT

70704

4.3

24543

1.5



95246.7

5.7

16.7


5.2 Excise taxes

17682

1.1

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