Open AccessCONCEPTUAL ASPECTS OF FINANCIAL SECURITY FOR FORECASTING THE FISCAL BALANCE OF REGIONAL DEVELOPMENT
Author(s) -
Н. А. Кулагина,
Dmitriy Rodionov,
Marina Galazova
Publication year - 2022
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2021-9-4-16-20
Subject(s) - revenue , context (archaeology) , order (exchange) , balance (ability) , finance , federal budget , tax revenue , financial security , business , set (abstract data type) , economics , public economics , fiscal year , computer science , geography , medicine , archaeology , physical medicine and rehabilitation , programming language
This scientific article reveals the role of financial security in providing targets for the development of regions in the context of modern challenges and threats. It is concluded that the level of financial security is achieved with a balanced budget of the subjects of the federation, which requires taking into account a significant set of both objective and subjective factors. On the example of one of the regions of the Central Federal District, an analysis of the tax potential was carried out and a set of directions for the development of tax administration was determined to achieve long-term development indicators, which made it possible to forecast the revenue and expenditure base of the budget in order to increase the level of budget security