Topical issues of the formation of territory's budget potential: factors, principles, structural elements

The article is devoted to the study of topical issues of the formation of territory's budget potential. In the context of Russian economy transformation, the instability of the economic situation and the financial system, the research in the budget potential of territories is of paramount importance. This is due to the fact that the level of its formation and use largely determines the stability of regional economy and population's life quality. The article is aimed at system-structural analysis of the budget potential of a territory. To achieve it, the author studies basic principles and methodological approaches to the study of factors of the economic category formation. The scientific novelty of the article is revealed in the following results. Systematization of budget potential types allowed us to propose two new classification criteria: a degree of regional authorities and local self-government's impact on economic growth by increasing a budget potential level; a structural and component basis. Their selection together with methodical assessment tools, which will be developed in subsequent stages of the study, reveals the possibility of identifying characteristics of types of budget potential of a particular territory. On the basis of statistical and empirical research methods, the author carries out a structural analysis of territorial budget system potential, which helps develop a generalized structural model and justify comparison of own, aggregate and general types of budget potential. The article analyzes theoretical and methodological issues of budget potential management, including those related to the subject of its formation, the system model of its use and key priorities. The next study stages will consider theoretical and practical issues of methodological tools for assessing budget potential of regions. The article materials can be used by bachelors, masters and postgraduates in the learning process, researchers - as a research base, management bodies - when making decisions on budget issues.