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 for additional indicators and evaluating the level of the budget potential use in northern regions. According to the author, the basis for expanding the research field in terms of evaluating the budget potential from the point of view of its use are the following interpretations of "used" budget potential. On the one hand, a used budget potential can act as a sum of financial resources formed and accumulated in the regional budget at the end of the period. On the other hand, a used budget potential can also be considered as used by the authorities to perform budgetary functions in order to ensure development of the territory and improve the welfare [23]. Taking into account the above, as well as the fact that in modern evaluation methodologies the managerial component of analysis is not sufficiently informative, the following seems relevant. According to the author, evaluation of the budget potential in terms of its use should not be solely limited by budget coefficients describing the financial situation of the regional budget but also include in the methodology a separate block of indicators evaluating the quality of regulatory impacts from governmental bodies in the course of implementing the budgetary process, having direct impacts on changes in the budget potential. The purpose of the study is to clarify the indicators and develop a methodology for evaluating the level of the budgetary potential use, which makes it possible to reflect the prospects for the financial security 2Inthestudy16Russian regionsarerecognizedas regionsoftheHighNorth, whichaccordingtothe RFGovernment Decreeof16.11.2021 No. 1946fully (the Republic of Sakha (Yakutia), Kamchatskiy kray, the Magadan andMurmanskregions, Nenets, ChukotkaandYamalo-NenetsAutonomous of a region depending on the efforts made by the authorities. The tasks are: to explore modern methods of evaluating the budget potential; to substantiate the selection of indicators for evaluating the level of the budget potential use from the standpoint of management impact on the process; to calculate integral indices evaluating financial security of the territory and quality of the budget process management, as well as the aggregate integral index; to form matrices that make it possible to carry out a typology of the High North regions2 depending on the level of the budget potential use; for each group of the High North regions to identify the main problems hindering efficient management of the budget potential. Materials and methods The proposed methodological approach, which makes it possible to evaluate the level of the budget potential use is based on the application of indicative and matrix analyses, methods of generalization, analysis, synthesis, and includes a system of evaluation parameters divided into two groups: - indicators, evaluating the financial condition of the regional budget (sustainability and financial independency (Table 1)); - indicators, evaluating the quality of regulatory actions in the course of implementation of managerial functions during the budget process (Table 2). Districts) or partly (the Republics of Karelia, Tyva, Krasnoyarsk and Khabarovsk krays, the Arkhangelsk, Irkutsk, Sakhalin regions and Khanty-Mansi Autonomous District) are included inthe list ofthe High North regions. Table 1 Indicators, evaluating financial security of a region Indicator Characteristics Authors, applying the indicator in calculation methods 1. The coefficient of financial independency is determined as the ratio between own and attracted revenues It shows the level of financial self-sufficiency and independency on the federal center. The higher the coefficient value, the higher independency Golodova Zh. G., Suleymanov M. M. 2. The coefficient of concentration of own revenues is determined as the ratio between own revenues and total sum of budget revenues It shows the level of own revenues concentration in the regional budget. The growth of the indicator evidences increase in the budget potential and strengthening financial independency of territories Golodova Zh. G., Suleymanov M. M. 3. The coefficient of coverage of expenditures by revenues is determined as the ratio between budget revenues and expenditures It shows provision of expenditures with revenues. The higher the coefficient value, the higher the region's budget potential Golodova Zh. G., Naidyonova T. A., Shvetsova I. N., Kurkin A. A., Naslugina K. S. 4. The coefficient of average per capita incomes is determined as the ratio between average per capita incomes in the region and average per capita incomes in the RF It evaluates provision with incomes for fulfilment of obligations to the population in comparison with the average Russian level Suleymanov M. M., Golodova Zh. G., Naidyonova T. A., Shvetsova I. N. Note. Source: compiled by the author. © Барашева Т. И., 2022 106