Budget territory management: practice of regions of the Russian Federation

An analysis of the main trends in the formation of regional budgetary policies for the period from 2010 to 2017. The study showed that the actions of regional authorities allowed seven regions to exceed the growth rate of income over the past 8 years over the growth rate of expenses. Analysis of the tax base of the regions allows us to conclude that budget-forming taxes that form the bulk of the tax base of regional budgets are corporate property tax, property tax for individuals, and transport tax. The current regulatory framework in the Russian Federation provides opportunities for regional government bodies to increase the revenue base of territorial budgets by changing the tax base of tax calculation, but in practice not all regions use it. It was established that the regions, as before, are financially dependent on the federal budget, which is a consequence of the implementation of the policy on concentration of resources at the federal level.