Север и рынок. 2022, №3.

СЕВЕР И РЫНОК: формирование экономического порядка. 2022. № 3. С. 104-120. Sever i rynok: formirovanie ekonomicheskogo poryadka [The North and the Market: Forming the Economic Order], 2022, no. 3, pp. 104-120. ФИНАНСОВО-БЮДЖЕТНАЯ ПОЛИТИКА НА СЕВЕРЕ И В АРКТИКЕ РОССИИ Introduction The tasks of restoring sustainable growth of regional economies in the context of the crisis caused by sanctions and the global pandemic determine the particular importance of strengthening the financial base by increasing fiscal potentials of the territories that actualizes the problem of creating a reasonable system of their evaluation [1, 2]. The issue of financial support for territorial development is most acute in the High North regions, which is caused by increased production and livelihood costs due to the harsh nature and climatic conditions [3]. At present northern regions remain in a difficult financial situation: interregional differences in per capita budget security reach 11 times; most regions keep budget dependency on federal taxes and inter-budget transfers (in revenues share of federal taxes exceeds regional ones 3--10 times; share of transfers in regional revenues changes from 4 % to 76 %, and in 9 regions share of transfers is by 28 % higher than the Russian average; by 2020 number of regions having budgets with deficits increased from 6 to 11; growth of debt obligations is noted in 9 northern regions [4]; public debt in relation to tax and non-tax revenues exceeded the average for the Russian Federation in 9 regions (24.5 %)1. Solving the issue of strengthening financial security is to a large extent connected to territorial budget potentials. A budget potential determines future financial revenues, while the budget resource base determines prospects of the regional economy reproduction, potentialities and responsibility of the government bodies on fulfilling the social obligations. Therefore, the issue of efficient use and growth of regional budget potential becomes one of the major problems in the financial science and practice [5, p. 380]. In this connection, creation of a substantiated evaluation system of the latter acquires a special importance. A rationally built system of budget potential evaluation allows planning revenues of regional budgets, revealing growth reserves for tax revenues, forecasting financial situations in regions, ensuring choice of methods of the state regulation of increasing budget potential and its efficient use [6]. In Russian and foreign practices there are various methodological approaches to evaluating the budget potentials of territories. At the same time, the choice of a system of indicators is significant. In methodologies of international researchers, who identify fiscal potential with tax potential, the criteria for evaluating the potential are: state and local tax and non-tax revenues [7], tax burden, tax load [8]. In the work of the Advisory Commission on Intergovernmental Relations (ACIR) [9, p. 11] the methodological approach of "representative tax system" using the tax base and various tax rates is applied for tax potential evaluation. In the study "Understanding Countries' Tax Effort" [10, p. 5] tax efforts and tax potential are evaluated, and its changes are analyzed depending on economic development of the countries, education levels, inflation and corruption, trade development, etc. The most common methods for evaluating the budget potential developed by Russian researchers [11, p. 37; 12; 13, p. 18; 14, p. 430; 15, p. 42], are based on the calculation of analytical coefficients describing the state of regional budgets in terms of its balance, sustainability, ability of the region to independently finance its needs. In the methodology of S. N. Yashin and N. I. Yashina it is also proposed to use budget coefficients, calculation of which is based on the preliminary "grouping of expenditures and revenues of the budgets, assets and liabilities of the balance sheet, depending on the priority of directions for the distribution of funds and importance of the territories' budget sources". [16, p. 37]. In later studies, Russian researchers actualize the issue of evaluating the budget potential use, paying attention to the management aspect. For example, A. A. Kuklina and K. S. Naslung along with the generally recognized budget indicators introduce additional indicators in the methodology that evaluate "the quality of planning, the focus of the regional budget, and the impact of the state of the budget on changing economic processes" [17, p. 397]. The methodology of E. N. Gladkovskaya proposes the criteria included in the information base of control bodies, which makes it possible to identify the targeted and effective use of budget funds [18, p. 34]. Elements of evaluating management impact on the level of budget potential are presented in works of such authors as L. L. Igonina et al. [19, p. 359], M. M. Suleymanov [20, p. 46], T. Yu. Tkacheva [21, p. 12], S. V. Zenchenko [6, p. 191], N. V. Zinchenko [22, p. 28]. Summing up, we note that considerable experience has been accumulated in the scientific substantiation of the methodology of assessing financial situations in the regions. The advantage of the methodological tools is the simplicity of calculations and the availability of information. The disadvantages include the following provisions. Many combinations of indicators are involved in the methodological approaches. At the same time, the indicators differ in name, but are the same in essence. Indicators, characterizing quality of the budget process management, are not singled out in the methods into independent blocks from the general evaluation indicators. As a rule, individual indicators are shown, instead of a system of indicators. Besides, evaluation of the budget potential in relation to the northern regions in the studies occurs sporadically. The insufficient elaboration of the issue in scientific studies, including that in relation to regions of the High North was the reason for searching 1Ratingof RF regions by level ofthe debt burden. URL: https://riarating.ru/ (accessed03.08.2022). © Барашева Т. И., 2022 105