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 to a comparable form a standardization procedure was carried out (individual values of the indicator for a region were correlated with the numerical value of this indicator for Russia). Integral indicators, both within the groups and in general were calculated by the geometric mean formula in accordance with the methodology of Zh. G. Golodova [11, p. 37]. The level of the budget potential use determined by calculations is the result of the aggregate influence of all the coefficients. The integral indicators obtained make it possible to rank and classify regions depending on the level of budget potential use. The information source for the analysis included date of the Federal Tax Service of Russia, the Federal Treasury, and state statistics bodies for the five-year period (2016-2020). Results and discussion On the basis of the developed methodology the aggregate integral index determining the level of the budget potential use in the High North regions was calculated (Table 3), and the regions were ranked by this feature (Fig. 1). Table 3 shows that the High North regions differ considerably by the level of the budget potential use. The first and the second groups with high and moderate levels include highly developed extracting regions of the High North. Within the third and the forth groups there are most of the regions significantly differing by the level of economic development, and their levels of the budget potential use do not exceed the Russian average. During the analyzed period, a relative stability of the regions by the index of the budget potential use is traced. Figure 1 presents the dynamics of the index of the level of the budget potential use, the High North regions are ranked as of 2019 (the year not affected by the pandemic). By the level of the budget potential use in 2016 and in 2019 Nenets Autonomous District was the leader, in 2020 —the Sakhalin region. During the whole analyzed period the Republic of Tyva had the lowest index of the budget potential use. To identify causes and problem zones in management of the budget potential the analysis is detailed studying impact of the components on the result. For this purpose, integral indices were calculated on the basis of coefficients included separately in the first (Table 1) and the second (Table 2) groups. Integral indices, evaluating financial security of the regions and calculated on the basis of the coefficients from group 1 (Fig. 2), in general demonstrate a higher level compared to the integral indicators, characterizing the quality of management of the budget potential and calculated on the basis of the coefficients from group 2 (Fig. 3). It is noteworthy that over the period from 2016 to 2019 the studied group has seen a decrease in the average value of the index of financial security and the index, evaluating the quality of management, the trend continued in 2020. To evaluate the impact of the index of financial security on the index of the budget potential use a matrix, comparing the levels of the index of the budget potential use and the index of financial security in 2016 and 2019 was compiled (Tables 4, 5). Five groups of regions can be identified by the level of financial security: high level — Sakhalin region, Nenets and Yamalo-Nents Autonomous Districts, moderate level — (including average and higher than average) — Khanty- Mansi Autonomous District, Murmansk and Magadan regions, the Republics of Komi and Sakha, Krasnoyarsk kray; reduced (lower than the average) level — the Republic of Karelia, Arkhangelsk and Irkutsk regions, Khabarovsk and Kamchatka krays, Chukotka Autonomous District; low level — the Republic of Tyva. In the two latter groups the integral indicator did not exceed the Russian average. In 2016 and 2019 Sakhalin region, Nenets and Yamalo- Nenets Autonomous Districts demonstrate complete impeccability in terms of high level of financial security. The situation in Khanty-Mansi and Chukotka Autonomous Districts, the Murmansk and Irkutsk regions, and Khabarovsk kray worsened. Only Krasnoyarskiy kray moved to a higher level of financial security. Integral indicators, evaluating financial security of territories, declined in all regions over the analyzed period that affected the value of the total index of the budget potential use. Out of all four coefficients involved in the calculation of integral indicators, the most impact was from the financial independency coefficient, which in 2019 on the average among regions decreased almost two times compared to 2016, and in 2020 — 3 times (except for Kamchatskiy kray). The reason for the decrease in the coefficient value was the reduction in the growth rate of own income compared to the growth rate of gratuitous receipts (Table 6). In 2019 and 2020 growth rates of own revenues were lower than growth rates of donations in 12 regions (Fig. 4). Exceeding growth rates of own revenues over growth rates of donations were noted: in 2019 — in Yamalo-Nenets Autonomous Okrug, the Republic of Tyva, Krasnoyarskiy Kray, Sakhalin region, in 2020 — in Khanty-Mansi Autonomous Okrug, Magadan region, Sakhalin region, Chukotskiy Autonomous District. In 2019 the growth rate of own revenues, calculated in prices of 2016, was lower than in the previous year in the Nenets and Khanty-Mansi Autonomous Districts, the Republics of Sakha and Komi, and in 2020 — in all regions, except for Magadan region and Chukotskiy Autonomous District. Decrease in the coefficient evidences of increasing financial dependency of the most of regional budgets on financial support from a higher level. © Барашева Т. И., 2022 108