Improving the system of management of risks of the income base of regions' consolidated budgets
Автор: Galukhin Anton Viktorovich, Uskova Tamara Vitalevna
Журнал: Economic and Social Changes: Facts, Trends, Forecast @volnc-esc-en
Рубрика: Public finance
Статья в выпуске: 6 (48) т.9, 2016 года.
Бесплатный доступ
Budgetary risks of the Russian regions have been characterized by a sustained upward trend since the beginning of the 200-2009 crisis. This hinders the achievement of target indicators and fails to provide financial stability and sustainable socio-economic development of territories, which makes it important to search for solutions to the scientific issue of improving the system of management of risks affecting the income base of regions' consolidated budgets. It is necessary that the authorities made timely management decisions aimed at minimizing the impact of negative risk-contributing factors on public finances of the constituent entities of the Russian Federation. Informational and analytical basis of such operational decisions may include methodological tools of assessment of the impact of budgetary risks on the sustainability of the regional budgets' income base. However, such tool is currently missing. The novelty of the research lies in the fact that the authors have proven that when assessing budgetary risks, principles of comprehensiveness and objectivity need to be complied with, these principles imply the consideration of the risk of failure to perform the budget, the risk of imbalance and the risk expenditure non-implementation in connection with the repayment of the region's debt...
Consolidated regional budgets, budgetary risk, income base, budget sustainability, methodological tools for evaluation, reserve funds
Короткий адрес: https://sciup.org/147223885
IDR: 147223885 | DOI: 10.15838/esc.2016.6.48.9
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