Features of the formation of incomes of the consolidated budgets of the constituent entities of the Russian Federation

Oleg Sergeevich Fomin; Vladimir Kirillovich Spilnichenko; Guzel Anasovna Salimova; Gilnara Rashitovna Nigmatullina; Marina Nikolaevna Nadzhafova

doi:10.34069/AI/2021.48.12.27

Oleg Sergeevich Fomin Kursk State Agricultural Academy named after I.I. Ivanova., Russia. https://orcid.org/0000-0002-4940-0684
Vladimir Kirillovich Spilnichenko Russian State University for the Humanities, Moscow, Russia. https://orcid.org/0000-0001-9216-4982
Guzel Anasovna Salimova Bashkir State Agrarian University, UFA, Russia. https://orcid.org/0000-0003-3568-760X
Gilnara Rashitovna Nigmatullina Bashkir State Agrarian University, UFA, Russia. https://orcid.org/0000-0002-9936-5397
Marina Nikolaevna Nadzhafova Kursk State Medical University, Russia. https://orcid.org/0000-0003-1068-2992

DOI: https://doi.org/10.34069/AI/2021.48.12.27

Keywords: Russian Federation, state budget, revenues, taxation system, personal income tax, corporate income tax.

Abstract

The article examines the features of the formation of incomes of the consolidated budgets of the constituent entities of Russia on the basis of a statistical assessment of the dynamics and structure of incomes of the consolidated budget. The study provides a comparative assessment of changes in budget revenues and their structure in indicative years 2005, 2010, 2015 and 2019, which makes it possible to identify the main trends and features of the formation of revenues of the consolidated budgets of the Russian Federation and regions of the Central Federal District in different time periods. Over the past 5 years, the growth rate of the revenues of the state budget of the country has decreased in comparison with previous periods, which is associated with the deterioration of the economic situation due to the economic crisis. Comparison of the growth rate of Russia's GDP with the growth rate of income for the main types of taxes made it possible to establish that taxation in the sphere of business is growing at a faster pace than the economy. In the context of the regions of the Central Federal District, significant differentiation remains, both in the absolute value of the volume of budget revenues, and in the specific weight of one or another type of taxes. The overwhelming share of budget revenues comes from personal income tax, the volume of receipts of which is growing most dynamically, as a result of which in 2019 its share varied from 21% to 40% by region.

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Author Biographies

Oleg Sergeevich Fomin, Kursk State Agricultural Academy named after I.I. Ivanova., Russia.

Doctor of Science of economy, acting dean of the faculty of economics, professor of the department of accounting and finance, Kursk State Agricultural Academy named after I.I. Ivanova., Russia.

Vladimir Kirillovich Spilnichenko, Russian State University for the Humanities, Moscow, Russia.

Doctor of Science of economy, Professor, Professor of the department of Finance and Credit, Russian State University for the Humanities, Moscow, Russia.

Guzel Anasovna Salimova, Bashkir State Agrarian University, UFA, Russia.

Candidate of science of economy, associate professor of the department of accounting, statistics and information systems in economy, Bashkir State Agrarian University, UFA, Russia.

Gilnara Rashitovna Nigmatullina, Bashkir State Agrarian University, UFA, Russia.

Candidate of science of economy, associate professor of the department of accounting, statistics and information systems in economy, Bashkir State Agrarian University, UFA, Russia.

Marina Nikolaevna Nadzhafova, Kursk State Medical University, Russia.

Senior lecturer department of economics and management, Kursk State Medical University, Russia.

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