Assessment of the effectiveness of tax expenditures of municipalities for ensuring economic security and development of the territories of St. Petersburg

Abstract

The subject of the study is the expenditures of local budgets of municipalities of St. Petersburg on economic security and development of territories. Goal. Analysis of the effectiveness of spending budget funds to create safe and favorable living conditions for the population in various administrative districts of St. Petersburg. The scope of the results. The results of the work. Based on the correlation analysis, it was found that there is a close direct correlation between income from tax revenues and expenditures on national security and law enforcement, housing and communal services, education, culture, cinematography, physical culture and sports, social policy: correlation coefficient r = 0.81. The results obtained can be used in assessing and forecasting the effectiveness of tax expenditures in the development of the territory and ensuring the economic security of the metropolis. Methodology. The methods of economic and mathematical modeling, correlation analysis, normalization of indicators by reducing the dimensional scale to a dimensionless one, expert evaluation, comparative studies, and the results of sociological surveys were used. Novelty. An approach is proposed to assess the effectiveness of tax expenditures based on statistical data on the main indicators of the local budget and the results of sociological surveys of the population on the level of security in the territory of the metropolis. The proposed methodology for assessing the effectiveness of tax expenditures allows us to take into account objective and subjective indicators of the direction of the city's tax policy and can be used to assess the tax aspect of the city's economic security. Conclusions. On the basis of the developed methodological apparatus, practical studies of the sufficiency of tax revenues for security expenses, social services, housing and communal services in the districts of St. Petersburg were carried out. The conclusions are specified for each of the territories of the city.