Levina Vera V.

Introduction. In conditions of instability, the income security of cities is of particular importance, as it determines the quality of life of the population in the relevant territories. The administrative centers of the constituent entities of the Russian Federation are growth points for the regional economy, and special attention is paid to the development of these territories, since the results of the development of such cities determine the economic development of the regions as a whole. The novelty of the study is related to the fact that, based on the analysis of the budgets of regional capitals, typical features of the revenue side of their budgets have been identified and the need to diversify tax and non-tax revenues of local budgets has been substantiated, which made it possible to formulate recommendations on increasing appropriate revenue sources in the budgets of regional capitals.
Materials and methods. Such methods as analysis, synthesis, analogy, comparison and grouping methods were used. The empirical basis of the study was reports on the budget performance of the administrative centers of the constituent entities of the Russian Federation in 2019–2023. The information basis was the indicators of the 2019–2023 budget performance reports of Russian cities that are the administrative centers of the constituent entities of the Russian Federation. Analyzing the dynamics of budget revenues in the administrative centers of the constituent entities of the Russian Federation in 2019–2023, we focused on such indicators as the growth rate of municipal budget revenues, the share of tax and non-tax revenues in the total amount of funds, the share of specific tax sources, and the subsidization of territories.
Results and conclusions. The analysis showed that the revenue structure of the budgets of the administrative centers of the subjects of the Russian Federation is quite typical. Inter-budget transfers form the basis of income, and targeted types of transfers predominate among them. The main tax source for local budgets is personal income tax, its share in most of the reviewed city budgets is 60–70% of the total tax revenue. Personal income tax receipts increased in 2019–2023. Non-tax revenues In the considered budgets are quite stable in structure, dominated by income from the use of property, accounting for more than half of these revenues. In 2020–2021, their volumes decreased due to the crisis. In general, during the period under review, the fastest revenue growth occurred mainly in those budgets that received significant amounts of inter-budget transfers.
Discussion. The results of the study are methodological recommendations to the authorities of the constituent entities of the Russian Federation on the redistribution of tax revenues between the regional budget and the budget of the administrative center of the constituent entity of the Russian Federation, aimed at stimulating the activity of local authorities and increasing the corresponding revenues within the framework of the implementation of the powers of the local level of government. As further development steps in this direction, it is possible to propose the formation of approaches to the development of budget policy in large cities in relevant federal documents, as well as a revision of the distribution of tax revenues between levels of government, aimed at making better use of the economic potential of the administrative centers of the constituent entities of the Russian Federation.