Formation problems of consolidated budget income in the Russian Federation in terms of Tomsk region

Abstract

The article highlights the problems of increasing pressure on budgets in the territorial entity of the Russian Federation and therefore, the ability to mobilize financial resources to regional budgets of executive authorities. Industrial analysis of revenues got from the territory of Tomsk region is carried out, as well as the dynamics of income distribution due to the budget levels is examined. It is obvious that most of the revenues incoming from Tomsk Region, are credited to the federal budget. It can be explained by the development of oil and gas industry and high level of tax liabilities at such enterprises. The paper analyzes the structure of consolidated budget in Tomsk region to identify the basic sources of income. Furthermore, the dependence of revenues of regional and local budgets from the implemented federal fiscal policy is examined, the examples of the decisions that led to the falling revenues of the regional and local budgets are given.