Affiliation:
1. Russian State University of Justice (East Siberian branch)
Abstract
The relevance of studying the dynamics of regional tax revenues to the regional budget is conditioned by the need to analyze the budgetary and tax potentials of the Irkutsk region in the modern period, assess budgetary independence (dependence) on federal assistance, to determine the further development potential of this region. The purpose of the study is to establish the role of regional taxes in the formation of the regional budget of the Irkutsk region at the present stage of development. To achieve this goal, an analysis was made of the receipt of tax and non-tax revenues of the regional budget for the period from 2016 to 2021. Both general scientific methods (analysis, synthesis, classification) and special ones (method of economic analysis, statistical-economic method) were used. The general structure and dynamics of tax and non-tax revenues of the subject is shown; analyzed income from regional taxes for the specified period. The indicators characterizing the share of regional taxes in the total amount of regional budget revenues, as well as the volume of gratuitous receipts are given. It is conclusions are drawn that the tax on the property of organizations is the fundamental one, the share of which in the total amount of regional taxes on average for the period under study is 86%. At the same time, the share of regional taxes in the total volume of regional budget revenues is small (11.8% in the pre-crisis period from 2016 to 2018 and 8.1% in 2019–2021). The impact of the crises of 2019 and 2020 is shown on income dynamics. It was determined that in 2021, despite the positive dynamics in most indicators, the volume of regional taxes remained at the level of 2018, and the level of subsidization of the region has increased significantly over the past 3 years.
Publisher
The Russian Presidential Academy of National Economy and Public Administration
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