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 It should be noted that the problems in terms of management in the northern regions are not less acute that financial ones. Despite the fact that the Sakhalin region and Yamalo-Nenets Autonomous District show a high level of the index of the budget potential use, which is ensured by a stable financial basis (in the rating on the financial security rating they occupy second and first places respectively), throughout the analyzed period, they have problems with the quality of budget process management. The aggregate integral index, characterizing the level of budget potential use, reflects the general influence of the eight indicators. In Yamalo-Nenets Autonomous Okrug high values of the coefficients characterizing financial security fostered growth of the aggregate integral index, compensating the low level of coefficients evaluating quality of the budget process management. The Murmansk region has improved its position in the ranking by moving from a low level of management quality to the average by 2019. Khabarovsk kray, on the contrary, moved down one position. Let us evaluate the impact of the coefficients applied for the calculation of the management quality index on the integral indicator of quality management and on the aggregate indicator of the budget potential use. The tax collection coefficient, estimated on the basis of potential revenues, taking into account possible arrears deferred, suspended for collection and other types of debts, calculated for the High North regions, determines the efficiency of tax administration measures and demonstrates a higher efficiency of the control bodies work in most of the northern regions than the average for the Russian Federation. It had a positive effect on the aggregate index of the budget potential use. In 2019 compared to 2016 the coefficient increased in 15High North regions (except for the Nenets Autonomous District, which was ensured by a reduction in tax arrears in certain regions and an increase in tax revenues), and in 2020 — in 11. In 2019 compared to 2016 debt growth is recorded in the Republics of Komi and Tyva, Khabarovsk kray, Nenets, Khanty-Mansi and Yamalo-Nenets Autonomous Districts, Irkutsk and Sakhalin regions, in 2020 it remained in the last five regions. The coefficient o f tax efforts on the tax on profit shows the activities of regional authorities to attract (preserve) large economic entities as taxpayers, which for the Northern regions are the main payers of the tax on profit. There is positive dynamics of the indicator in general in the northern regions for 2016-2019 (Fig. 6). Fig. 6. Dynamics of the coefficient of tax efforts on the tax on profit. Compiled by the author basing on Federal Tax Service of Russia. https://www.nalog.gov.ru At the same time, in the most productive 2019 in the Khanty-Mansi and Yamalo-Nenets Autonomous Districts, the Krasnoyarsk kray, and the Magadan and Sakhalin regions individual indicators decreased, the tendency continued in 2020 (except for the Sakhalin region). At the same time, in 2020 the average value of the coefficient for the northern regions increased relative to 2016, and its value was 4.8 times higher than the Russian average. The coefficient of tax efforts demonstrates the highest level of fluctuation among the analyzed indicators, as evidenced by the coefficient of variation, the value of which exceeded 200 %. The Nenets Autonomous District, the Sakhalin and Murmansk regions, and the Republic of Komi by this indicator retain the leadership among the High North regions. The spending priority coefficient shows that budgets of the High North © Барашева Т. И., 2022 117