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- W4223500972 abstract "Subject. The article addresses fiscal risks of the constituent entities of the Russian Federation that affect their fiscal sustainability. Objectives. The aim is to investigate existing approaches to assessing the fiscal risks of the constituent entities of the Russian Federation, develop recommendations for improving the assessment and monitoring of these risks. Methods. The study employs methods of logical and statistical analysis. Results. I formulated my own approach to the definition of fiscal risks for public law entities, proposed a scheme for these risks distribution by types of taxes paid to the budgetary system of the Russian Federation, revealed that federal-level fiscal risks are distributed unevenly in the constituent entities of the Russian Federation. The paper substantiates the need to develop a unified methodology for assessing the fiscal risks of the constituent entities of the Russian Federation, considering their division into systemic and non-systemic. It proposes to supplement the monitoring of financial situation and the quality of financial management of the constituent entities of the Russian Federation, carried out by the Ministry of Finance of the Russian Federation, with a new area, i.e. ‘Fiscal Risk Assessment’. Conclusions. Assessment of fiscal risks based on a unified methodology will expand the existing system of monitoring the financial position and quality of financial management of the constituent entities of the Russian Federation." @default.
- W4223500972 created "2022-04-15" @default.
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- W4223500972 date "2022-03-30" @default.
- W4223500972 modified "2023-10-16" @default.
- W4223500972 title "Fiscal risks of subjects of the Russian Federation" @default.
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- W4223500972 doi "https://doi.org/10.24891/fc.28.3.508" @default.
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