Issues of formation of regional budget revenue and budget security of the Far Eastern subjects of the Russian Federation in conditions of turbulence

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Abstract

In the article, using general scientific research methods, a comparative analysis of the features of the formation of income of the consolidated budgets of the Far Eastern constituent entities of the Russian Federation is carried out, and an analysis of the state of budgetary security of the regions is given. It is shown that the degree of dependence of the budgets of the Far Eastern regions on federal transfers increased greatly during the pandemic and remained high during the period of sanctions restrictions; the desynchronization of the dynamics of own incomes and interbudgetary transfers in the Far Eastern regions increased. A deterioration in the transparency of interbudgetary relations in the macroregion during a turbulent period was revealed. A faster recovery has been shown in regions of the manufacturing industry, while in mining regions this process is slower. It is concluded that it is necessary to further improve the system of selective assistance to budgets in the form of subsidies, which will more adequately compensate for the revenues lost by regional budgets.