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 Dynamics of growth rates of the main budget indicators Table 6 2016 2017 2018 2019 2020 Own revenues (average for the High North regions) 1,05 1,05 1,15 1,10 1,00 Gratuitous receipts (average for the High North regions) 1,06 1,09 1,71 1,32 1,46 Note. Calculated and compiled by the author basing on the data of the Federal State Statistics Service of Russia. https://www.gks.ru/bgd/regl/b20_14p/Main.htm (accessed 11. 04. 2022). There is also a download trend in the regional average coefficient o f revenues concentration, which is connected to the decreasing share of own revenues in total revenues of region's budget as well as increasing transfers. In 2019 own revenues increased 1.39 times compared to 2016, and gratuitous transfers included in revenues — 2.2 times. In 2020 growth of own revenues was only 1.37 to the level of 2016, while transfers grew 3 times. Decrease of the coefficient in 2019 was noted in all High North regions, except for the Republic of Komi and Kamchatka kray. In 2020 negative dynamics was noted in all 16 northern regions. The cost-to-revenue coverage coefficient in the High North regions also decreased considerably. Its maximum growth was noted in 2018, while in 2019 and 2020 it declined due to the excess of expenditures over expenditures growth rates over revenues (Fig. 5). As a result, the balance of budgets was disturbed that led to an increase in the budget deficit in a larger number of northern regions. Fig. 5. Rates of growth (decline) of the budget revenues and expenditures In 2019 in the Irkutsk and Magadan regions, Khabarovsk and Kamchatka krays, the Republics of Tyva and Sakha budget expenditures exceeded revenues. In 2020 already 11 northern regions found themselves in a similar situation. The coefficient o f average per capita incomes, characterizing the level of income security of the population relative to the Russian average indicator decreased in the Republics of Komi and Tyva, Khanty-Mansi Autonomous District, and Sakhalin region. The coefficients were lower that the Russian average in the Republic of Tyva, Khanty-Mansi Autonomous District, the Arkhangelsk and Irkutsk regions. Thus, the integral indicators, evaluating financial security of the territories decreased in all regions for the analyzed period. It was reflected on the decrease in the aggregate integral index. At the same time, the level of financial security was higher than the level, characterizing quality of the budget process management. For a quantitative evaluation of the quality of the budget process, management integral indicators were calculated using coefficients of the second group for the period 2016-2020. On the calculation results, matrices making it possible to evaluate changes in the index values and its impact on the integral indicator of the budget potential use, were compiled (Tables 7, 8). On the basis of the existing matrix, four groups of the High North regions can be identified, which have: a high level of management quality (the Nenets Autonomous District); moderate level (the Sakhalin and Murmansk regions); reduced level (the Yamalo-Nenets, Khanty-Mansi Autonomous Districts and the Republic of Komi) and low level (below the Russian average) — this is the most numerous group of the High North regions. © Барашева Т. И., 2022 114