scholarly journals Expenditure obligations of the constituent entity of the Russian Federation in the social sphere in the budget structure

Author(s):  
O. S. Zabralova

One of the most pressing issues in financial law is the determination of the place of expenditure obligations for the social sphere in the structure of the regional budget. Expenditure obligations of a social orientation are legally fixed in the Budget Code of the Russian Federation, as well as in the legal acts of the subjects of the Russian Federation regulating budget relations for the financial year and the planning period. The analysis of the content characteristics of expenditure obligations in the social sphere and the practice of their consolidation in regional budgets, indicates the priority nature of their financing, as indicated by both conducted sociological studies and developed and tested methods, in particular, the assessment of the elasticity of expenditures on budget revenues. 

Author(s):  
Elena Viktorovna Shirinkina

  The relevance of this research is substantiated by the currently growing role of financial relations in the formation and execution of budgets of the constituent entities of the Russian Federation. The formation and implementation of budgetary policy of the Russian Federation determines the economic and financial framework for functionality of the region and life of the society as a whole. The goal is to assess the factors contributing to the formation of regional budget of the Khanty-Mansi Autonomous Okrug – Yugra. The subject of this research is the revenues and expenditures of the budget of Khanty -Mansi Autonomous Okrug – Yugra. Practical importance of the conducted research lies in the obtained results that allow the regional budgets to choose the way for improving budget security. The information base is comprised of the scientific works of Russian and foreign authors, educational-methodological publications, materials of the scientific conferences dedicated to the formation of regional budgets, legislative and normative acts of the Russian Federation, reference materials of the Federal State Statistics Service Of the Russian Federation. The main conclusion consists in determination of the factors influencing the regional budget of the Khanty-Mansi Autonomous Okrug – Yugra. The author's special contribution lies in evaluation of the specificity of formation of budget of the Khanty-Mansi Autonomous Okrug – Yugra, as well as the methods aimed at minimization of budget risks for solution of the regional budgetary problems. The formulated recommendations for increasing budget security would promote the innovative development and improvement of budgetary and tax relations of the regional budgets. The theoretical significance consists in advancement of the theory of regional economy. The acquired results can be applied in theoretical substantiation of the strategic tasks of managing regional budgets.  


Author(s):  
Svetlana Railovna Muratova ◽  
Roza Gafarovna Bukanova

The relevance of this research is substantiated by the currently growing role of financial relations in the formation and execution of budgets of the constituent entities of the Russian Federation. The formation and implementation of budgetary policy of the Russian Federation determines the economic and financial framework for functionality of the region and life of the society as a whole. The goal is to assess the factors contributing to the formation of regional budget of the Khanty-Mansi Autonomous Okrug – Yugra. The subject of this research is the revenues and expenditures of the budget of Khanty -Mansi Autonomous Okrug – Yugra. Practical importance of the conducted research lies in the obtained results that allow the regional budgets to choose the way for improving budget security. The information base is comprised of the scientific works of Russian and foreign authors, educational-methodological publications, materials of the scientific conferences dedicated to the formation of regional budgets, legislative and normative acts of the Russian Federation,, reference materials of the Federal State Statistics Service Of the Russian Federation. The main conclusion consists in determination of the factors influencing the regional budget of the Khanty-Mansi Autonomous Okrug – Yugra. The author's special contribution lies in evaluation of the specificity of formation of budget of the Khanty-Mansi Autonomous Okrug – Yugra, as well as the methods aimed at minimization of budget risks for solution of the regional budgetary problems. The formulated recommendations for increasing budget security would promote the innovative development and improvement of budgetary and tax relations of the regional budgets. The theoretical significance consists in advancement of the theory of regional economy. The acquired results can be applied in theoretical substantiation of the strategic tasks of managing regional budgets.


2021 ◽  
Vol 8 (1) ◽  
pp. 56-67
Author(s):  
Lyudmila Kovalchuk ◽  

The expansion of the borders of the Far Eastern Federal District due to the inclusion of the Trans-Baikal Territory and the Republic of Buryatia in its composition actualizes the problem of inequality of regions (primarily in the social sphere), which in the new boundaries of the macroregion has significantly increased and has acquired a «supernormal» character. It has been established that the lag of the «new» Far Eastern subjects in the level of social development is accompanied by an increase in negative phenomena in the social sphere. The necessity of implementing a set of measures to form a «corridor of opportunities» that regions can use, including within the framework of interregional interaction within the Far Eastern Federal District, has been substantiated


Author(s):  
Z. M. Khasheva ◽  
J. A. Berger

This article focuses on direct and indirect factors affecting the development and functioning of the social sphere in rural settlements. The high role and importance of the actions of local governments in meeting the social needs of the population is noted. The author considers the criteria related to the organization of social facilities in municipalities. Analysis of the performance of the population in the municipal areas. The comparison of population size and density in different regions of the Russian Federation is carried out. Changes in the socio-economic situation of the population due to the impact of various factors are evaluated. The statistics of change of number of rural settlements of the Volgograd region are resulted.


2018 ◽  
Vol 170 ◽  
pp. 01052
Author(s):  
Valerya Glazkova

Methodical approaches to the assessment of efficiency of the investment projects, implemented at the expense of budgetary funds are considered in the article. The results of the analysis of the legislation of 85 territorial subjects of the Russian Federation, fixing the assessment of the investment projects, implemented at the expense of budget funds are presented. The analysis of indicators of the assessment of social and budgetary efficiency of investments, presented in regional methodology is carried out. The need of development of methods of the assessment of efficiency of the investment projects, implemented in the social sphere, allowing selecting projects for financing, is proved.


2021 ◽  
pp. 123-132
Author(s):  
Tatyana Zhuravleva ◽  
◽  
Elena Semenova ◽  
Olga Goltsova ◽  
◽  
...  

This article is devoted to a comparative analysis of the financial stability of the development of regional budgets of certain constituent entities of the Russian Federation – Rostov Region, Republic of Kalmykia and Orel Region in comparison with the dynamic fluctuations of Russia’s economic development over the period 2010–2019. The relevance of the research topic is due to the need to create a methodology for assessing the financial stability of regional budgets of the constituent entities of the Russian Federation. The purpose of this scientific article is to study and test the methodology suggested by the authors for the analysis of financial stability of regional budgets of Russia in the process of cyclical changes in the financial and economic environment of the national economy, as well as to demonstrate its practical application. The regional budgets of such constituent entities of the Russian Federation such as Rostov Region, Republic of Kalmykia, which are part of the Southern Federal District, and Orel Region, which is a constituent entity in the Central Federal District, were selected as the objects of the study. The authors define the subject of research as a system of financial and economic indicators that characterize the implementation of regional budgets of territorial units under analysis in the period 2010–2019. The obtained statistical data for the regions under analysis will be used in the subsequent material for the tests of the suggested methodology. When choosing the criteria for the assessment of the independence of the regional budget, the authors rely on the fundamental budget parameters, including its effectiveness, financial stability and balance of the revenue and expenditure parts of the budget. When analyzing the dynamics of the level of stability of the regional budgets of Rostov region, Republic of Kalmykia and Orel region, it was found that the region with a more developed social and economic infrastructure is more comfortable with cyclical shifts in the national economy (with the least losses, both for further development prospects of the region and for the population living in this territory). For regions where the social and economic situation is deteriorating, economic crises in the country have a multiplier effect, increasing both the gap in comparison with the developed regions of the Russian Federation, and the degree of imbalance of the regional economy and finance.


2020 ◽  
Vol 17 (2) ◽  
pp. 63-71
Author(s):  
A. S. Dmitriev ◽  
A. M. Stash

The purpose of the study is to examine the role of social programs in the structure of expenditures of the consolidated budgets of the Russian Federation and the Volgograd region, to identify the main directions for improving the content of targeted programs aimed at implementing specific measures in the field of social policy.Materials and methods: the methodology includes structural and statistical analysis, methods of economic forecasting and modeling. The analysis uses official statistical data, as well as re-ports on the performance of the consolidated budgets of the Russian Federation and the Volgograd region in the period 2014-2018. The paper contains an analysis of both scientific periodicals and non-periodical publications devoted to the topic of this study.Results: the paper discusses the features of spending budget funds for the implementation of social programs at both the federal and regional levels, reflects the model of the impact of the volume of budget financing of the social sphere on the state of the regional economy. In the course of the work, recommendations were developed to improve the mechanism for allocating financial resources, including elements of public-private partnership, as well as to stimulate the development of socially-oriented non-profit organizations that can become effective intermediaries between government agencies and the population in the implementation of social policy measures. The study revealed an upward trend in the volume of budget funds allocated for the implementation of activities within the framework of social environment development programs. At the same time, it was noted that this growth is partially offset by the dynamics of inflation, which indicates the need to optimize expenditure items taking into account data on changes in the consumer price index and the level of real incomes of citizens.Conclusion: centralizing the management of socio-economic development processes seems to be the most rational course of action in an unstable economic system. Improving the quality of life of the population of the regions occurs in the conditions of transformation of economic systems, during which the regional economy joins allRussian course. In the course of the work, the need to improve the effectiveness of the implemented social policy was justified, which becomes especially necessary in the conditions of increasing rates of population outflow from the Volgograd region. The developed social sphere of the region makes it possible to form effective civil society institutions, in which the population independently participates in the process of improving the social environment. To ensure control over timely and complete budget execution, state audit methods can be used (we are talking about regional and municipal control and accounting bodies), including strategic audit, which allows proactive control of the effectiveness of upcoming events. The results of this study can be used to track the dynamics of budget spending in the implementation of socially-oriented programs, as well as to determine the most promising areas of budget financing of the social environment.


Author(s):  
Pavel L. Pavel L. Serdyuk

The article discusses the most difficult issues arising in the qualification of remote fraud in the field of computer information. The article examines the relationship to the composition of fraud of such methods of fraud and breach of trust, such as the destruction, blocking, modification or copying of computer information in order to steal someone else’s property or obtain the right to someone else’s property. The investigated composition of fraud is distinguished from such adjacent compositions as fraud using electronic means of payment (art. 1593 of the Criminal code of the Russian Federation), fraud in the insurance industry (art. 1595 of the Criminal code of the Russian Federation), etc. The role of the social sphere in determining the degree of danger of computer fraud as well as possible errors in the qualification of art. 1596 in conjunction with other articles of the Criminal code of the Russian Federation.


2021 ◽  
Vol 3 (44) ◽  
pp. 99-114
Author(s):  
S.A. Petrova ◽  
◽  
G.N. Grigor’yants ◽  
I.A. Yasinskaya ◽  
Yu.A. Aleksentseva ◽  
...  

The relevance of an independent assessment of the quality of the conditions for the delivery of services (IAQ) as a tool for assessing the state of the social sphere is determined by the ability to use it to identify the expectations of a modern consumer, his needs, to detail shortcomings in the delivery of services and develop measures to eliminate them. Independent assessment acts as a form of public control, contributing to the development of civil society, allowing to eliminate problems and improve the system of providing services in the social sphere. The aim of the study is to consider the potential of using IAQ in solving problems of public administration. The research methods used in the work serve as a significant empirical base based on the results of monitoring studies of the implementation of IAQ in the regions of the Russian Federation based on surveys of government representatives and citizens who receive services, as well as on the basis of information provided on the official website for posting information about state (municipal) institutions bus.gov.ru, and have a formal and logical component in terms of conducting a comparative analysis of regulatory sources, using analytical methods of functional and statistical analysis. The choice of research tools was determined by the presence in the current database of the functioning of the IAQ from the moment of its creation in 2013 to the present. The analysis of the results of an independent quality assessment made it possible to identify key shortcomings in the social sphere, the structure of problems that are most often found in the regions and their relationship with the main directions of socio-economic development of the constituent entities of the Russian Federation. According to the results of the study, the hypothesis was confirmed that the incorporation of an independent assessment into the system of executive authorities, which allows to quickly obtain objective data on the state of the social sphere, makes it possible to put its results into practice aiming to analyze the achievement of national goals and ensuring the socio-economic development of Russia. The use of the results of the IAQ to increase the validity and efficiency of management decisions to improve the activities of public organizations for officials of state authorities of the constituent entities of the Russian Federation and representatives of public organizations responsible for their development, allows for a comprehensive impact on improving the quality of life of the population.


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