EDN: MBNPQP
DOI: https://doi.org/10.65891/2949-1983-2026-22-2-5-9
Authors:
BIKMETOVA Zulfiya Masnavievna, KHAIRULLIN Artur Ildusovich
Affiliation:
Ufa University of Science and Technology
Abstract.
The article analyzes the fiscal indicators of the regions of the Volga Federal District. Based on data from the Federal Treasury and Rosstat for 2023-2024, a comparative analysis of five regions of the Volga Federal District, differing in the level of economic development, was carried out.Based on data from the Federal Treasury and Rosstat, the differentiation of regions in terms of tax revenues, gratuitous receipts, and budget security has been revealed. The indicators of budget security per capita are calculated, the degree of dependence of subsidized regions on federal transfers is determined. The conclusion is made about the high degree of subsidization of some regions and budgetary self-sufficiency of others. Special attention is paid to the theoretical concept of the "subsidy trap" – a stable condition in which the growth of federal aid does not stimulate the development of its own tax base. Using the example of the Republics of Tatarstan, Bashkortostan, Mordovia, Chuvashia and the Nizhny Novgorod region, it is shown that with a formally unified tax burden, the gap in per capita tax revenues reaches 3.5 times. It is established that the share of gratuitous receipts varies from 10 % in Tatarstan to 63 % in Mordovia. At the same time, the system of inter-budgetary equalization allows subsidized regions to maintain an acceptable level of budget expenditures, but it does not reduce, and in some cases increases, the absolute gap in tax potential. In the dynamics of 2023-2024, the difference in per capita tax income between the leader and the outsider increased by more than 4 thousand rubles. It is concluded that it is necessary to switch from passive subsidies to instruments that stimulate economic growth in depressed regions.
Keywords:
budget and tax regulation, tax revenues, gratuitous receipts, Volga Federal District, budget security, inter-budget transfers, donor regions, recipient regions
References:
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