Resumen de 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
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.
