Extra-budgetary Sources Research Articles

On the issue of finding a balance of private and public interests in establishing a zone of integrated development of the territory

Since 2021, the integrated development of the territory has been a key area of urban development designed to ensure the renewal and efficient use of territories, and represents a unique mechanism that includes many measures aimed at stimulating the activities of investors, citizens and authorities, allowing for a significant acceleration of the construction process, economic development, including through attracting private investment. The effectiveness of the implementation of the CRT is achieved solely by ensuring a balance of private and public interests. The article examines the grounds and consequences of establishing a zone of integrated development of the territory in the absence of the necessary legal regulation of the fact determining the moment of the beginning of the implementation of integrated development of the territory. The establishment of a zone of integrated development of the territory determines the formation of a special urban planning regime, the essence of which is revealed by the author. An analysis of legislation and judicial practice indicates that the establishment of a zone of integrated development of the territory significantly limits the variability of actions of right holders of land plots that fall into the zone of the KRT, and enters into dissonance with the purpose of the KRT, which involves attracting extra-budgetary sources of financing for the renovation of built-up areas. The need to improve the CRT mechanism has been identified, taking into account the needs of all stakeholders in ensuring sustainable and harmonious development of territories.

Rural development: the basis for the realization of agrarian policy

Among the problems currently existing in the regions of Kazakhstan is the increasing outflow of able-bodied population from rural areas and localization in the suburban zone of cities. The aim- is to identify the causes of deterioration of the demographic situation in rural settlements (RS) and to develop recommendations for stabilization of the rural economy in the West Kazakhstan region. Methods - retrospective when obtaining data for past periods of time, comparative analysis - to compare the information obtained, on the basis of economic and statistical method the selection and analysis of statistical indicators of the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan, used information from scientific institutions, official sources, defined absolute and relative parameters, average values. Results - it is shown that the main factors of degradation of most rural areas of Western Kazakhstan are the lack of a clear vision of the role and place of rural residents and rural areas in the socio-economic development of the republic, weakening of state regulation in the sectors of agriculture. Conclusions - the prospects for building the capacity of rural areas of the West Kazakhstan region is associated with a number of interrelated problems that need to be solved as soon as possible, primarily modernization of social and technical infrastructure, increasing the motivation of the economically active part of the rural population in mastering new knowledge and technologies, which will increase labor income and effective demand of rural residents for goods and services. The study indicates that in rural areas the situation with investment and expansion of small business activities is ambiguous. It is necessary to emphasize the small business entities in the sphere of agrarian production and the formation of social facilities - housing, catering enterprises, social and cultural facilities, education, pre-school education, sports and recreational facilities. This author's position provides for the possibility of forming greater investment attractiveness and attracting extra-budgetary sources of financing. Elimination of environmental barriers will require improvement of the current regulatory and legal framework.

The cultural potential of the modern Russian region: infrastructure and consumption of services by the population (on the example of the Vologda region

The object of analysis in the article is the Russian region cultural potential in the context of infrastructure development and consumption of cultural and leisure services by the population. The purpose of the study is to identify quantitative and qualitative characteristics of various components of the cultural sphere of the region. The empirical basis is statistical data, reports from authorities, government programs and projects, as well as monitoring public opinion materials of Vologda region population in 2022 (n=1500). The methodology is based on a resource approach to studying the cultural potential of the region. Statistical data analysis shows negative trends in terms of a reduction in the number of cultural and leisure institutions in the region, a decrease in the consumption of certain types of services for 2000–2022, and the lag of municipal districts and rural areas in the development of cultural and leisure infrastructure compared to large cities. Positive changes are associated with the implementation of a comprehensive state cultural policy both on the part of the federal center and on the part of regional authorities: increasing in overall budget expenditures on culture was revealed with an insufficient share of extra-budgetary sources of funding. As an effective resource for leveling out problems with the involvement of extra-budgetary sources, examples of the participation of private investors within the framework of public-private and public-municipal partnerships are given. The results of the sociological survey recorded positive changes in the population’s assessment of the general situation in the cultural and leisure sphere of the region, identified the range of popular cultural, leisure and sports services, and a high level of satisfaction with their quality, which exceeds the Russian average. It has been established that the older generation; categories of residents with a low level of education and low-income residents are less active in consuming cultural and leisure services. As age increases, attendance at all of the institutions offered for choice decreases. The set of analysis results substantiates the need to use a more differentiated approach to the development of national and regional cultural policies, focusing on socio-demographic categories of the population, taking into account their needs.

ADVANCED FOREIGN EXPERIENCES OF FINANCING HIGHER EDUCATION INSTITUTIONS

Progressed outside encounters of financing higher education institutions, higher education expenses of foreign universities, financing of higher education institutions of foreign countries from budget and extra-budgetary sources, encounters of the USA, Great Britain, Australia Canada and Kazakhstan as illustrations of the approach of fetched assignment, endowment funds of higher education institutions issues such as financing through budgetary assets were considered.

Developing a region's economic security mechanism

Subject. This article discusses the role of healthcare in ensuring economic security. Objectives. The article aims to develop a model for assessing the level of economic security in the region, taking into account the costs of providing medical care in various conditions. Methods. For the study, I used a simulation approach based on the concept of mechanism design and game theory. Results. The article finds the dependence between the content of the development strategies of medical organizations and the level of economic security of the region. The article presents a developed mathematical model that helps predict the level of economic security in the region and determine priorities in financing the healthcare system. Conclusions. The article concludes that the probability of bankruptcy of private medical organizations is quite high, since the strategies chosen by them lead to the need to attract funding from extra-budgetary sources for all conditions of medical care.

FINANCING OF THE HEALTHCARE SYSTEM

The article focuses on the need to achieve the medium-term strategic goals of the state policy of the Russian Federation in the field of healthcare, aimed at increasing life expectancy to 78 years by 2030; reducing mortality and increasing public satisfaction with medical care. The amounts of financing the activities of the healthcare system in the Russian Federation and in the Murmansk region are investigated. A comparative analysis of indicators that are indicative and reportable in the medium-term strategy for the development of the healthcare system of the Russian Federation for the period up to 2030, and in the Murmansk region as the territory of the Arctic zone; their dynamics is investigated. In addition, the structure and dynamics of changes in the amounts of funding from various sources of medical institution activity in the Murmansk region are investigated (the budget of the territorial compulsory medical insurance fund, the consolidated budget of the Murmansk region, the federal budget of the Russian Federation and the own financial resources of the medical institution), recommendations are proposed to improve the efficiency of using budgetary and extra-budgetary sources of funding. It is concluded that the degree of security of the health care system depends not only on the amount of funding, but also on the financial resources management system.

Financing of budgetary institutions: actual problems of legal qualification of the terminological apparatus

The article deals with the problems of legal qualification of key concepts in the field of financing of budgetary institutions. The conclusion is made about the public legal essence of the term "financing", the criticism of theoretical approaches to its broad understanding is given. Approaches to understanding the term "extra-budgetary sources of financial support" are analyzed, a legal gap in their classification is established. A position has been formed on the relationship between the concepts of "entrepreneurial activity" and "income-generating activity" in the context of their implementation by a budgetary institution.

Флагманские проекты в стратегиях развития российских муниципалитетов: по материалам конкурса муниципальных стратегий 2022

In November 2022, within the framework of the 20th All-Russian Forum “Strategic Planning in Regions and Cities of Russia: Strategies of Turbulent Era”, a competition “Implemented Strategies: From Idea to Execution” was held. One of the nominations in the framework of the competition was “The Best Flagship Project.” 75 projects submitted to the Competition by 33 municipalities from 19 regions of Russia became the object of this research. Various characteristics of the participants’ flagship projects were studied and analyzed in four thematic groups: development of flagship project ideas, financing of flagship projects, the novelty of flagship projects, industry affiliation of flagship projects. Data obtained on the dominant trends in this area are as follows: 56% of the projects are new to their municipalities; 48% of the projects were offered by administrations of the municipalities or regional authorities; 37% of the projects appeared because of the development of strategic documents; 26 projects indicated the federal budget as one of the sources of funding. It was also noted that an extremely small number of projects were proposed by members of the public and only 49% of the cases under analysis indicated extra-budgetary sources of funding. During the study, two hypotheses were tested: 1) the high cost of the project requires the involvement of more types of funding sources; 2) the high cost of the project is accompanied by long deadlines for its implementation. Based on the material of the contest participants, the first hypothesis was unconfirmed, the second was conditionally confirmed. A new definition of flagship project was proposed as a major project or a group of complementary physical or institutional transformation projects aimed at the achievement of the strategic goal of community development or solution of crucial local problems and creating potential for new significant initiatives.

Information Market as a Sphere of Libraries’ Fundraising Activities

The purpose of the research is to analyze the information market as a sphere of fundraising activities of libraries.
 Research methodology. Both general scientific (analysis, synthesis, deduction, and induction) and specialized methods (for example, abstraction – for researching general theoretical approaches and determining recommendations for the use of fundraising in the modern library space of Ukraine) were used to study this issue.
 The scientific novelty of the study is the actualization of foreign experience of libraries’ work with non-budgetary charitable organizations and private benefactors in Ukrainian realities.
 Conclusions. The current challenges faced by libraries require additional funding from extrabudgetary sources, which is extremely difficult to implement in the context of a global pandemic or military aggression. In particular, based on the processing of the information received, it was found that modern libraries need to turn more often to the practice of using paid services and fundraising opportunities. Usually, the management of Ukrainian libraries resorts to the practice of introducing paid services to obtain additional funding. We believe that the experience of the world’s leading libraries in Ukrainian realities will not always work accordingly. Therefore, it is important to combine the attraction of additional funding with the introduction of new technologies that can bring sustainable income to library institutions in the information market in the future. To obtain fundraising funds, a long work is needed to find possible benefactors, study their activities, and promote their services in the information space, which will create a good reputation for the library institution. It is also relevant to use the experience of scientists – grant applications in their specificity can become models for submitting fundraising projects.

Features of the use of debt financial instruments of public-private partnership in domestic and foreign practice

Introduction. Financial cooperation of the state with subjects of entrepreneurial activity is carried out with the help of appropriate tools that contribute to the creation of a favorable investment environment for the implementation of socially important infrastructure projects. At the same time, an important place is occupied by debt financial instruments, which make it possible to ensure the fulfillment of obligations undertaken by partners. The purpose of the paper is to highlight domestic and foreign practice and issues of using debt financial instruments in the process of implementing public-private partnership projects. Results. The results of the study show that when financing public-private partnership projects, partnership participants seek to attract cheap and long-term debt financial instruments. Therefore, the most accessible and profitable financial instrument used in the process of financing public-private partnership projects are bank credit resources. However, small banks do not have the ability to independently finance these projects. In such a case, an effective tool is syndicated lending, the participants of which can become not only large banks, but also small ones with a different share of lending. It was established that an alternative to bank lending is the issuance of debt securities - infrastructure bonds, the use of which makes it possible to reduce the burden on budgets of various levels and attract extra-budgetary sources of financial resources. Conclusion. Effectiveness of using debt financial instruments needs to solve problems on the debt capital market, in particular regarding the legislative regulation of their formation, circulation and use in the sphere of public-private partnership, ensuring investment attractiveness, transparency and openness. Prospects for further research in this direction are the search for ways to improve the financial tools for the development of public-private partnerships, taking into account the best achievements of world experience.

Теоретико-прикладное исследование служебно-экономических преступлений в сфере реализации национального проекта «Здравоохранение»: сущность и содержание

Relevance. In the context of the modern society development, issues related to the implementation of priority national projects from the moment a decision on the expediency of their normative legal regulation is made are most relevant, since they interest not only the scientists and practitioners, but the society as a whole. According to the provisions of Art. 7 of the Constitution of the Russian Federation, the policy of the welfare state is aimed at creating conditions ensuring a dignified life and free development of a person, and acts as the main vector of development of modern Russia. From the point of view of criminal-legal assessment, the national project «Healthcare» deserves our deliberate attention. It consists of eight separate federal projects. From 01.01.2019 to 31.12.2024 federal budget allocates 1366.7 billion rubles to their implementation. Constituent entities of the Russian Federation add 265 billion rubles, state extra-budgetary funds add 94 billion rubles, and extra-budgetary sources add another 0.1 billion rubles. Considering this national significance and financial endowment, the need to develop legal and technical tools for the protection of the researched phenomenon is justified.
 Purpose: Scientific works devoted to the analysis of the white-collar crime phenomenon are presented in the domestic doctrine of criminal law. At the same time, research in the field of counteraction to the crimes in the sphere of national healthcare project implementation has not previously been conducted. In this regard, the goal is to develop proposals for improving lawmaking, legal interpretation, law enforcement and preventive activities in the discussed field.
 Methods: axiomatic, analysis, generalization, comparative legal.
 Conclusions: 1. The author formulates the signs of white-collar crimes in the field of implementation of the national healthcare project. 2. The author proposes a criminal-legal characteristic of the target of a socially dangerous act in the studied area. The author concludes that white-collar crimes in the sphere of the implementation of the national healthcare project act as a threat to national security, intensified by the presence of global socio-economic challenges and the lack of the necessary criminal law protection tools.

Invention Foundation of Russia: New Opportunities for Activating the Corporate Venture Capital Market

Introduction. The article justifies the need and feasibility of creating a special-purpose vehicle for managing both public intellectual property and industrial property of private rights holders. Methods. The article provides analysis of global practices. Results and Discussion. It is proposed to create the Invention Foundation of Russia in the form of a joint-stock company, with 100 % of the shares belonging to the Russian Federation at the first stage. The key functions of the foundation shall be the formation of patent pools in the most promising areas of technology; support for technology transfer; popularization of intellectual property and promotion of IP literacy; attraction of Russian and foreign investors and industrial partners. Growth of capitalization, number of transactions with intellectual property in foreign markets; increase in dividend flow in the Russian Federation are proposed as key performance indicators of the foundation. Conclusion. According to the author's assessment of the economic effect of creating the Invention Foundation of Russia, in combination with other activities, it will be able to provide the GDP growth of 1 %, and increase the non-resource exports by USD 15 billion per year and the science funding from extrabudgetary sources by 100 %.

Ways and Methods of Managing Reduction of Unfinished Construction Projects in Industry

The paper depicts ways and means of solving one of the key problems that the Government of the Russian Federation has identified as a priority in 2020 and for subsequent years. This includes the reduction of unfinished construction projects (UCP), the financing of the construction of which was carried out at the expense of the federal budget, in particular, industrial facilities without attracting additional budget allocations. The purpose of the work is to create a management mechanism that allows in a short time to involve in the economic turnover of UCP, the construction of which was carried out at the expense of the federal budget. Within the framework of existing regulatory and legislative rules and restrictions, the mechanism comprises methods that allow organizing the transfer of property to another level of ownership, privatization, completion of construction at the expense of extra-budgetary sources, as well as write-off and disposal for UCP. The proposed ways and methods of management make it possible to involve the maximum number of UCP in the economic turnover in the shortest possible time. Federally owned objects that have not aroused interest in the regions and that lack investment attractiveness for private investors should be completed at the expense of the federal budget, or written-off and disposed of. The authors used the described methods in fulfilling the instructions of the Government of the Russian Federation to reduce the UCP and allowed to increase several times the number of involved projects compared to previous periods.

SCIENCE-DRIVEN EDUCATION AS A PRECONDITION FOR THE FORMATION OF THE COMPETITIVE UKRAINIAN ECONOMY

Abstract. Today, the growing needs of the labor market in qualified personnel and the strategic objectives of Ukraine to form a competitive economy require radical changes in the education sector by introducing science-intensive education and research-oriented training to develop Competencies 4.0. The comparative analysis confirmed the inconsistency of the structure of training of specialists of Ukraine not only with the similar structure in developed countries but even with the structure of countries with the appropriate level of economic development. To solve mentioned problem on the basis of the study, the article presents: the structure of systemic interaction of the activities of higher education institutions and the structure of their funding with the involvement of institutional and extra-budgetary sources; proposed normative-legal, organizational, financial measures aimed at increasing the quality of education, which would correspond to the level of the world’s leading countries. Activities include specific recommendations, such as encouraging students to do research using a sub-project approach with separate terms of reference and budget; non-financial involvement of students in the research projects of leading scientists as a tool to stimulate the acquisition of new skills and knowledge, the rating approach — «the best student — the best researcher», etc. Using the methods of mathematical formalization, a forecast of the deterioration of the quality indicator of mathematical and natural education was formed, which became the justification for the urgency of educational reforms; the existence of correlation of nominal GDP per capita from the indicator of the quality of mathematical and natural education is proved and the values of time intervals necessary for the manifestation of this dependence are established. These research results provide an opportunity for both scientists and management practitioners to use them in their work. Keywords: science-driven education, science education, STEM, knowledge-intensive education, STEM education, quality of human capital, competitive economy. JEL Classification O00, J24 Formulas: 1; fig.: 5; tabl.: 2; bibl.: 24.

New Approaches to Assessing the Effectiveness of Federal Budget Allocations and Extrabudgetary Funds for R&D

Introduction. The article presents approaches to assessing the effec­tiveness of spending budget allocations of the federal budget and extra­budgetary funds for research and development (R&D) works of civil pur­pose, prepared on the basis of an analysis of programme documents at the federal level. Methods. The study was conducted using comparative and non-comparative analysis, synthesis, abstraction and concretisation. The deductive and inductive analysis of the Report on the Spending of the Federal Budget (f. 0507011) and the Consolidated Annual Report of the Ministry of Economic Development of Russia on the progress of im­plementation and evaluation of the effectiveness of state programmes of the Russian Federation for 2019 was also used. Results and Discussion. Sources of data on the spending of federal budget allocations and extra­budgetary funds on civil research and development within the state pro­grammes of the Russian Federation, as well as on the progress in the im­plementation and evaluation of the effectiveness of state programmes have been identified. The instruments for spending budget allocations of the federal budget (instruments of the 1st and 2nd levels) have been defined. Approaches have been developed to assess the effectiveness of spending on R&Ds of civil purpose, including determining the degree of impact of spending federal budget allocations and extrabudgetary funds on the achievement of goals under the relevant state programs of the Russian Federation; assessing the degree of impact of using federal budget allocations on R&D in the context of tools for implementing 1st and 2nd level R&D by achieving the established indicators in the process of their implementation. Conclusion. The developed approaches will allow the state authorities concerned to check and confirm or refute the stated result in the programme and reporting documents, which provide information on the achievement of goals and solving tasks under the relevant state programmes of the Russian Federation at the expense of the budget allocations of the federal budget of the Russian Federation and extrabudgetary sources for R&Ds, and will also allow determining the extent to which the use of these funds within state programmes of the Russian Federation was effective.

ГОСУДАРСТВЕННАЯ ПОДДЕРЖКА ЦИФРОВИЗАЦИИ СЕЛЬСКОГО ХОЗЯЙСТВА

State support for the development of agriculture, like other subsidized industries, has a significant impact on the development of crop and livestock products, acting as a strategic bulwark of the country's food security. An increase in the volume of state support for agriculture is possible with the dynamic activity of all sectors of agriculture, the main task of which is to increase economic efficiency through the transition to innovative production principles. State support for the technical re-equipment of agribusiness is the basis of agricultural production, which has a decisive impact on the transition to digital solutions for the entire agrarian industry in the future. In this regard, the goal was set to analyze the effectiveness of the implementation of digital technologies using the example of typical agricultural enterprises of the Republic of Tatarstan located in different climatic zones of the Volga region, confirming an average decrease in the production cost of 1 centner of grain crops by 13%, payment labor on average by 14.5%, which makes it necessary to allocate financial support to agrarians as an effective mechanism for increasing the efficiency of agribusiness based on funds from the federal and regional budgets of the constituent entities of the Russian Federation and from extra-budgetary sources. Revealing the mechanism of state regulation in the form of tax, control and inspection, as well as the mechanism of state support and legal regulation, a mechanism of state support for the digitalization process is proposed in the form of subsidizing the costs of purchasing digital products, as one of the effective mechanisms, contributing to the acceleration of the transition of agribusiness to the digital economy. This mechanism will allow agrarians, at the first stage of the digitalization process of agricultural production, to acquire primary digital equipment in the form of trackers and sensors capable of receiving, sending, generating and processing data, which will subsequently lead to the need for the acquisition of interfaces capable of providing unhindered exchange of data between machines and business partners, and later portals in the form of ecosystems

Implementation of the state policy in the field of innovation

In the Strategy of scientific and technological development of the Russian Federation, the main goal is to ensure the competitiveness and independence of the state by forming an effective system of the most complete application and development of the intellectual potential of the state. The main directions in the work of the Government of the Russian Federation, for the period up to 2024, is the formation of conditions for the entry of the Russian Federation into the top five leading countries in the field of R D, represented by the priorities of scientific and technological development of the state, determined by this Strategy.These areas are represented by the Program, which is the main mechanism for implementing the Strategy. It is aimed at increasing the socio-economic effect of applying the results of scientific research and intellectual activity, significantly increasing the efficiency of using budget funds and extra-budgetary sources to finance R D, by switching to the qualified customer model. The Strategy also provides for measures to develop the level of capitalization of the educational potential of the population to fulfill the tasks of technical modernization of industrial production, development of entrepreneurial structures of all types, attracting talents, social mobility, ensuring the required rates of economic growth, as well as the quality of life of society

THE SYSTEM OF BALANCED INDICATORS OF A BUDGET INSTITU- TION

The article is devoted to the problem of evaluating the effectiveness of the budget institution activities and the role of personnel in achieving the goals of the organization. For commercial organizations, key indicators and a system of balanced indicators are used. Until recently budget institutions have been away from the latest management technologies and evaluation of its effectiveness and quality. With the change in the principles of financing budgetary institutions associated with the need to attract extrabudgetary sources of funding, an important problem is to determine the degree of effectiveness of the management of a budgetary institution, including in order to attract funding from extrabudgetary sources. It is proposed to develop a system of balanced indicators based on external and internal evaluation and in the context of the goals of the budget institution: economy and efficiency. Key indicators are set by ma nagement levels, since a budget institution has a complex branch network. The proposed system makes it possible to build a kind of rating on the basis of the given marks for the achievement of targets, reflected in the key performance indicators (efficiency and economy).

Economic and legal aspect extra-budgetary financing of higher education institutions of Ukraine

Effective implementation of higher education policy is impossible without adequate financial support for higher education institutions. Given the deficit of budget funds, the higher education institutions faced significant difficul-ties in the formation of financial resources for the implementation of their functions, which forced them to look for sources of additional funds, especially extra-budgetary sources of funding. The purpose of the article is to study the economic and legal aspect extra-budgetary financing of higher education institutions, in particular to substantiate the feasibility of diversifying financial resources of higher education institutions in in conditions of reducing budget funding; coverage of certain areas of extra-budgetary activities of higher education institutions and attraction of charitable assistance (fundraising). It is substantiated that the diversification of sources of funding for higher edu-cation institutions is associated with chronic budget underfunding, increased competition between higher education institutions, the need to increase the salaries of research and teaching staff, etc. It was found that extra-budgetary sources of funding for higher education institutions are divided into funds from extra-budgetary activities and earmarked funds. Certain areas of extra-budgetary activities of the higher education institutions are identified: the field of educational services (paid education, preparation for admission to the higher education institutions, and in-dependent external evaluation, retraining, advanced training, training of foreign students, providing individual paid consultations, paid short courses and seminars, etc.), research and production activities (contractual research work, consulting activity; innovation incubators, scientific and technical parks, etc.), commercial activity (publishing of textbooks, rent of areas and scientific equipment, etc.), services for students and staff (paid services for nutrition, treatment and rehabilitation), financial asset management. It is noted that the main source of extra-budgetary funds of higher education institutions of state and communal forms of ownership are funds from the provision of paid educational services. The content of fundraising as a new direction of attracting attraction of financial support by the educational institution is considered. The expediency of creating an endowment (permanent free economic fund) for the purpose of financing scholarships, research grants and other programs has been proved.

Analysis of the efficiency of financial and economic activities of russian football clubs

Attracting financing and a stable inflow of capital investments for development is one of the most important issues in the framework of a market economy for any sphere, including the professional sports industry. The inflow of sufficient funding depends to a high degree on the investment attractiveness of the object. In addressing these issues, an essential role is played by the assessment of the effectiveness of financial and economic activities, which affects the amount of funds raised from both budgetary and extra-budgetary sources. The identification of the most important performance factors will allow us to direct efforts to maintain their favorable condition, which is the key to the stable development of the sports industry. The conducted analysis showed that with a competent approach, in particular in the issues of popularization of the sport, the league and club brand, customer orientation and the use of the product exclusivity factor, qualified personnel, as well as investment and innovation activity, including in the issue of training sports personnel, the professional sports industry can be considered as an effective investment and advertising tool that can generate income both in monetary form and in the form of image and socially significant effect.