Journal of Siberian Federal University. Humanities & Social Sciences: Regional and Municipal Budget Balance as a Tool of Facilitating Economic Security Based on the Example of the Krasnoyarsk Territory (Krai)

Journal of Siberian Federal University. Humanities & Social Sciences / Regional and Municipal Budget Balance as a Tool of Facilitating Economic Security Based on the Example of the Krasnoyarsk Territory (Krai)

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Issue: Journal of Siberian Federal University. Humanities & Social Sciences. 2019 12 (4)
Authors: Akbulatov, Edham Sh.; Luk’ianova, Anna A.; Kononova, Elena S.
Contact information: Akbulatov, Edham Sh.:Reshetnev Siberian State University of Science and Technology 31 Krasnoyarsky Rabochy, Krasnoyarsk, 660037, Russia; ORCID: 0000-0003-4181-4468; Luk’ianova, Anna A.: Reshetnev Siberian State University of Science and Technology 31 Krasnoyarsky Rabochy, Krasnoyarsk, 660037, Russia; ORCID: 0000-0003-0322-8556; Kononova, Elena S.: Reshetnev Siberian State University of Science and Technology 31 Krasnoyarsky Rabochy, Krasnoyarsk, 660037, Russia; , ORCID: 0000-0002-3211-7196
Keywords: state budget; regional budget system; municipal budget; budget planning; budget balance; economic security
Abstract: In modern conditions, the problems of economic security of socio-economic systems of various levels are in the focus of attention of Russian and foreign scientists. These problems are particularly acute for territories that have a pronounced source of raw materials and underdeveloped high-added value industries. Economic security of the city and the region cannot be ensured without due regard to the sectoral structure of the economy and the balance of budgets of all levels. An important indicator of the budget balance is the structure of the regional budget revenue, or, particularly, the structure of tax revenues to the budget, as well as the expenditure structure. The article discusses the distinctive formation features of revenue and expenditure parts of the regional and local budgets, analyses the most typical sources of revenue for different territories. The consolidated budget structure for the region and some municipalities based on the example of the Krasnoyarsk Territory (Krai) is analysed. The dynamics of revenues and expenditures is considered, the limitations stipulated by the regional law on intergovernmental relations are examined. As a result of the study, the authors arrived at the conclusions about the lack of balance between the analysed budgets, their inconsistency with the needs of the region, and, as a result, the existing threats to the economic security of the territory in question. The article contains recommendations on the development of economic activities in the Krasnoyarsk Territory that take into account the specifics of the studied region and that can improve the balance of local and regional budgets
Pages: 514–529
DOI: 10.17516/1997–1370–0406
Paper at repository of SibFU: https://elib.sfu-kras.ru/handle/2311/110095

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