Methodological Features of the Assessment of the Regional Budget's Situation
DOI:
https://doi.org/10.17059/2018-2-5Keywords:
budgetary potential, socio-economic development, public finances, deficit, budget indicators, financial resources, debt load, budgetary situation, rating, balance, gross regional product, tax and non-tax revenuesAbstract
Increasing the budgetary potential is an important factor for the socio-economic development of a region. The level of the regional budget capacity influences the budget services delivery to the population, which makes the research topic relevant. The methodology of the assessment of the budgetary situation in regions is the scope of the study. The subject-matter of the research is the socio-economic relations arising from the use of the budget capacity of a region. The hypothesis of the research is that the regional budgets situation reflects the use of the budget capacity of a territory in the current conditions. We consider the various definitions of «budgetary potential» category. We propose our own interpretation of the budgetary potential as a set of financial resources of a territory, which, under the optimal conditions, can be used for the realization of budget functions to achieve strategic and tactical targets for the development of a region. Our methodology allows to estimate the regional budgets situation on the basis of the indicative analysis. Further, we subsequently determine the degree to which the budgetary potential of a territory is used. We have classified the selected indicators into five groups. These groups of indicator estimate the certain area influencing the regional budgets situation. For each indicator, we have set thresholds according to the standard values or average values for Russia. The calculations for each group of indicators have allowed to define the budgetary situation of regions. On the basis of these cluster evaluations, we propose to classify territories by the degree of using the budgetary potential. Under this method, we have analyzed of the state of the budgets of the Ural region. The received integrated estimates have allowed to rate all the territories and determine the degree of using the budgetary potential. We have concluded that in the Chelyabinsk and Sverdlovsk regions, there is an optimal budgetary situation and, as a result, a high degree of using the budgetary potential. The received results can be applied by the authorities when developing and implementing the programs for the socio-economic development of the territorial subjects of the Russian Federation. They can be also applied for both the assessment of budgetary situation and the diagnostics of the quality of the regional financial management.References
Ajvazov, A. A. (2009). Otsenka i napravleniya razvitiya byudzhetnogo potentsiala subekta Rossiyskoy Federatsii [Budgetary potential of subject of Russian Federation estimate and ways of development]. Audit i finansovyy analiz [Audit and financial analysis], 6, 14–15. (In Russ.)
Andrianova, E. V. & Konovalova, L. V. (2015). Otsenka potentsiala regiona kak osnova formirovaniya programm sotsialno-ekonomicheskogo razvitiya v usloviyakh globalizatsii. Na primere Arkhangelskoy oblasti [Evaluation a Region’s Potential of as a Basis for Developing the Programs of Socio-economic Development under Conditions of Globalization (as Exemplified by the Arkhangelsk Region)]. Rossiyskoye predprinimatelstvo [Russian Journal of Entrepreneurship], 3(273), 381–388. (In Russ.)
Mishchenko, V. V. (2003). Ekonomika regiona [Economy of the Region]. Barnaul: AGU Publ., 168. (In Russ.)
Zakharova, E. N. & Avramenko, E. P. (2012). Upravlenie ekonomicheskim potentsialom regiona na osnove forsayta [Management of the economic potential of a region on the basis of foresight]. Maykop: AGU Publ., 220. (In Russ.)
Sazonov, S. P., Gaponenko, Yu.V. & Vaysbeyn, K. D. (2014). Finansovyy potentsial regiona kak sostavlyayushchaya ekonomicheskogo potentsiala i aspekty, opredelyayushchie ego effektivnost [The financial potential of a region as the component of the economic potential and aspects determining its effectiveness]. Vestnik VolGU [Science Journal of Volgograd State University], 2, 15–21. (Series 10. Technology and Innovations). (In Russ.)
Golodova, Zh. G. (2010). Finansovyy potentsial regiona. Sushchnost i elementy upravleniya [Financial potential of region: essence and management elements]. Vestnik RUDN [Bulletin of Russian Peoples’ Friendship University], 4, 13–21. (Series: Economics). (In Russ.)
Zubkova, T. N. (2007). Modeli rascheta byudzhetnogo potentsiala [Model of calculation of the budgetary potential]. Nadezhnost i kachestvo. Tr. mezhdunar. simp. [Reliability and quality. Proceedings of the International Symposium], 2, 175–177. (In Russ.)
Zlobin, B. K. & Belous, E. O. (2012). Transformatsiya i otsenka byudzhetnogo potentsiala regionov Rossii [Transformation and estimation of budgetary potential of regions of Russia]. Izvestiya TulGU [Proceedings of TSU], 1–1, 424–436. (In Russ.)
Vladyka, M. V., Indutenko, A. N., Sanginova, L. D. & Severina, Yu. N. (2013). Byudzhetnyy potentsial v regionakh Rossii. Tendentsii i zakonomernosti izmeneniya [Tendencies and change regularities of budget potential change in Russia regions]. Region. Sistemy, ekonomika, upravlenie [Region. Systems, economy, management], 2, 12–20. (In Russ.)
Kirillova, O. S. (2006). Osobennosti formirovaniya i otsenki byudzhetnogo potentsiala territoriy v kontekste munitsipalnoy reformy v Rossii [Features of formation and assessment of the budgetary capacity of territories in the context of municipal reform in Russia]. Finansy i kredit [Finance and credit], 25(229), 32–37. (In Russ.)
Zenchenko, S. V. (2008). Byudzhetnyy potentsial regiona i metodicheskie podkhody k ego otsenke [Budgetary potential of region and methodical approaches to its estimation]. Regionalnyye problemy preobrazovaniya ekonomiki [Regional problems of transforming the economy], 1, 186–198. (In Russ.)
Zhebchuk, R. L. (2013). Budget potential and its place in the process of budget planning. Vіsnik Odeskogo natsіonalnogo unіversitetu. Ekonomіka [Odesa National University Herald. Economics], 3(1), 144–147.
Reshina, G. & Vocish, A. (2014). Budgetary potential of local governments in the implementation of regional policy principles in Latvia. Actual problems of economics, 3(153), 292–298.
Pintea, M.-O., Achim, S. A. & Lacatus, V. (2013). Transparency of local budgets in the north-west region of Romania. Annals of the University of Oradea: Economic Science, 22(1), 931–941.
Bostan, I. (2016). Leveraging sustainability as budgetary resources through financial law instruments. Analele Universităţii Constantin Brâncuşi din Târgu Jiu: Seria Economie, 1(1), 33–42.
Ciurlău, L. (2012). The impact of monetary and fiscal policies on public financial management. Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 22(1), 14–19.
Halmai, P. & Vasary, V. (2010). Quality of public finances and economic growth. Acta Universitatis Lodziensis. Folia Oeconomica, 241, 49–265.
Mutanov, G. (2015). Methods and Mathematical Models of Budget Management. Mathematical Methods and Models in Economic Planning, Management and Budgeting. Springer, Berlin, Heidelberg, 356; 39–71. DOI 10.1007/978–3-662–45142–7_2.
Nechayuk, I. B. (2014). Fiscal deficit, ways and methods of its overcoming in Ukraine. Voprosy Upravleniâ [Management Issues], 1, 63–67.
Kuklin, A. A. & Chichkanov, V. P. (Eds). “Lukavyye” dannyye i realnaya dinamika sotsialno-ekonomicheskogo razvitiya subektov RF [“Crafty” data and real dynamics of socio-economic development of the territorial subjects of the Russian Federation]. Ekaterinburg: Institut ekonomiki UrO RAN Publ., 364. (In Russ.)
Zamyatina, N. V. (2011). Gosudarstvennyy dolg suektov Rossiyskoy Federatsii v kontekste ekonomicheskikh otnosheniy [Public debt of subjects of the Russian Federation in the context of economic relations]. Finansy i kredit [Finance and credit], 36(468), 30–34. (In Russ.)
Rossel, E. E., Vorobyev, A. P., Kovaleva, G. A., Bespamyatnykh, N. N., Dukhova, N. I., Stepanova, M. V., Tatarkin,
A. I., Kuklin, A. A., Romanova, O. A., Kalina, A. V., Chenenova, R. I. Myzin, A. L., Bogatyrev, L. L., Bochegov, A. V., Popov,
D. V. & Osintsev, D. A. (2003). Ekonomicheskaya bezopasnost Sverdlovskoy oblasti [Economic security of the Sverdlovsk region]. In: G. A. Kovaleva & A. A. Kuklin (Eds). Ekaterinburg: Ural un-t Publ., 455. (In Russ.)
Gurban, I. A. & Pecherkina, M. S. (2016). Povedenie ekonomicheskoy sistemy territorii. Metodologiya analiza i klassifikatsiya sostoyaniy ustoychivosti [Behavior of the local economic system: an analysis methodology and classification of sustainability conditions]. Natsionalnyye interesy. Prioritety i bezopasnost [National interests: priorities and security], 1(334), 61–76. (In Russ.)
Nikulina, N. L. & Sinenko, A. I. (2013). Diagnostika finansovoy bezopasnosti regiona [Diagnosing the Financial Security of a Region]. Upravlenets [The Manager], 4(44), 54–59. (In Russ.)
Leontyeva, A. G. (2017). Differentsiatsiya sotsialnykh raskhodov v rossiyskikh regionakh i mery po ee snizheniyu [Differentiation of social expenditures in the russian regions and its measures of reduction]. Vestnik Voronezhskogo gosudarstvennogo universiteta inzhenernykh tekhnologiy [Proceedings of the Voronezh State University of Engineering Technologies], 79(2), 380–389. DOI:10.20914/2310–1202–2017–2-380–389. (In Russ.)
Tatarkin, A. I., Krivenko, N. V. & Kuznetsova, N. L. (2015). Dialektika ratsionalnogo upravleniya izmeneniyami v regionalnykh sotsialnykh sistemakh [Dialectics of Rational Change Management in Regional Social Systems]. Ekonomika regiona [Economy of Region], 2, 125–136. DOI: 10.17059/2015–2-10. (In Russ.)
Popova, G. L. (2014). Analiz differentsiatsii postupleniya nalogov i sborov v byudzhet regionov Rossiyskoy Federatsii [Analysis of differentiation of tax revenues to the regional budgets of the Russian Federation]. Ekonomicheskiy analiz. Teoriya i praktika [Economic Analysis: Theory and Practice], 33(384), 28–36. (In Russ.)
Blöndal, J. R., Bergvall, D., Hawkesworth, I. & Deighton-Smith, R. (2008). Budgeting in Australia. OECD journal on budgeting, 8(2), 1–64.
Povarova, A. I. & Pechenskaya, M. A. (2010). Teoretiko-metodologicheskie aspekty byudzhetnoy obespechennosti regiona [Theoretical and methodological aspects of fiscal capacity of the region]. Problemy razvitiya territorii [Problems of Territory’s Development], 5, 41–48. (In Russ.)
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2018 Aleksandr Anatolyevich Kuklin, Kseniya Sergeevna Naslunga
This work is licensed under a Creative Commons Attribution 4.0 International License.
