Federal Budget Research Articles

PROBLEMS OF TRAINING SPECIALISTS IN THE FIELD OF MATERIALS SCIENCE, MATERIALS TECHNOLOGIES AND METALLURGY

Technological sovereignty of Russia largely depends on the effectively functioning system of engineering personnel training, the basic directions of which are considered to be those related to metallurgy, materials science and materials processing technologies. The article is aimed at determining the systemic problems of personnel training in the above-mentioned directions and suggesting possible ways to eliminate the problems. The first stage of the study analyzed the dynamics of admission and graduation of bachelors and masters in the enlarged group of 22.00.00 “Technologies of Materials” from 2016 to 2022. At the second stage the contingent preservation was assessed for Bachelor’s and Master’s degree programs on the basis of comparing the number of students studying in the first year and the number of graduated students. The following was established: a) the gap between the admission control figures (ACF) and the number of students admitted to study in the corresponding educational programs at the expense of federal budget allocations; b) relatively low values of student contingent retention. Bachelor’s degree programs are characterized by a “negative” gap between the number of those admitted to study under bachelor’s degree programs and the allocated Admission control figures i.e. the number of those admitted is less than the ACF; for Master’s degree programs, a “positive” gap has been recorded since 2019, i. e. the number of those admitted to study was higher than the ACF. The retention rate of the contingent in bachelor’s degree programs related to the study of materials science and materials technology is about 64%; metallurgy - about 54%. The retention rate of the contingent in the master’s program tends to decrease and amounts to about 70%. The reasons for the identified problems and ways to solve them are formulated.

О прочности и развитии экономики России в 2024–2030 гг.

The article discusses the main aspects of strengthening the strength of the Russian economy and the factors influencing its development. The sources of federal budget revenues (oil and gas and non-oil and gas revenues), reserves for increasing the safety margin of the economy, including the tax reform in 2024, the growth of investment demand, and the development of the financial market are analyzed. Trends in improving the model of labor resources, staff shortages, and the labor market are predicted. The probability of expanding the scope of the “wage revolution” and reducing the role of cheap labor is considered. The validity of the new strategy of scientific and technological development in strengthening the strength of the Russian economy is substantiated.

СТРАТЕГИЯ «ЗЕЛЕНОЙ» РЕИНДУСТРИАЛИЗАЦИИ: УПРАВЛЕНЧЕСКИЕ И ФИНАНСОВЫЕ АСПЕКТЫ

The article discusses the arguments related to the financial features of managing "green" industrial reindustrialization. The stages of evolution of business models of industrial enterprises within the framework of transition to sustainable development and technological sovereignty of the Russian Federation are described. The concept of "green" industry is interpreted, and its essential characteristics are revealed. The dynamics of changes in the eco-investment index values is presented and the forecast of the use of energy efficiency technologies in certain sectors of the Russian industry in the period 2021-2023 is presented. The paper discusses the results of the implementation of "green" renewable energy projects and the introduction of industrial eco-technologies by Russian oil and gas companies in the context of Russia's adoption of the updated Climate Doctrine. The article offers an interpretation of the volume of budget allocations for decarbonization, the development of alternative energy sources and the transition to a closed-loop economy in the draft Federal Budget of the Russian Federation for 2024 and the planning period 2025-2026 in the context of state programs and federal projects. The main directions of industrial policy within the development of the strategic scenario for the "green" reindustrialization of the Russian economy are proposed.

The problem of the Federal budget deficit and tax mechanisms for resource provision of economic development

The problem of the Federal budget deficit and tax mechanisms for resource provision of economic development

ОСНОВНЫЕ ПРИОРИТЕТЫ БЮДЖЕТНОЙ ПОЛИТИКИ РОССИЙСКОЙ ФЕДЕРАЦИИ В УСЛОВИЯХ МЕНЯЮЩЕГОСЯ МЕСТА РОССИИ В СОВРЕМЕННОМ МИРЕ

The article examines statistical data on the volumes of revenues and expenditures of the federal budget of the Russian Federation, as well as expenditures on national defense, national secu-rity and social policy for 2023-2026. A conclusion is made about the stability of budgetary resource spending. An analysis of changes in tax legislation from 2025, the implementation of which determines the implementation of budget policy in Russia, is carried out. The main innovations boil down to an increase in tax rates and an expansion of the list of taxable items. This will increase tax collection and the revenue side of the budget. An analysis of budget expenditures for the implementation of state pro-grams in the considered priority areas of activity of the Russian Federation showed that quite large vol-umes of budget financing are allocated for these purposes. The level and dynamics of the allocation of financial support are different. There will be no significant decrease or increase in the volume of budget financing in the next two-year period for all analyzed state programs. This is a positive moment, indicating the stability of the budget policy in the Russian Federation. The negative aspects include the potential existence of a situation in which a significant increase in budget expenditures is possible, their significant redistribution across industries and areas of activity, and a reduction in budget financing for a number of expenditure items. These are objective reasons that are currently associated with great difficulties in forecasting the development of events. The paper examines the regulatory framework concerning the pri-orities of budget policy in the medium term. The main areas include increasing the openness of budget procedures, the level of tax collection, the quality of tax administration, developing the institute of "pref-erential taxation", focusing on the most complete long-term forecasting and budget planning, optimizing budget financing with maximum focus on "goals-costs-results", focusing on the development of scientific research, radio-electronic, machine-tool industries, expanding the possibilities for using information technologies in the budget sector and strengthening control over the expenditure of budget financing.

Brazilian public funding for biodiversity research in the Amazon

The Brazilian Amazon is one of Earth’s most biodiverse and ecologically important regions. However, research investments for biodiversity in the biome are disproportionately low compared with other regions of Brazil. In 2022, the Amazon received 13% of master's, doctoral and postdoctoral scholarships and hosted 11% of all researchers working in biodiversity postgraduate programs. Amazonian institutions received approximately 10% of all federal budget spent on grants and scholarships and about 23% of all resources destined to support long-term ecological sites. The cities of Manaus and Belém concentrate about 90% of all grants and scholarships available for the entire region. Despite per capita research investment in the Amazon being equal to or better than that available for the more economically developed regions of Brazil, the distribution of resources by area is highly unequal. Increasing research funding for the Amazon region requires differential input by federal agencies and more transnational collaborations and integration between Amazonian programs and international funds.

Инвестиционные налоговые льготы в России: законодательное регулирование

Introduction: tax incentives are an important part of the modern tax system. Despite many years of discussion on the extent to which investment-oriented tax incentives are needed, no clear answer has yet been provided. An important feature of the Russian Federation is the variety and complexity of tax incentives design, which can reduce transparency, as well as prevent a clear understanding of impact mechanism and become a threat to the tax security of the state. This emphasizes the importance and relevance of a detailed analysis into the investment tax incentives design. Objectives: to conduct an analysis and inventory of investment tax incentives in Russia and to develop guidelines for improving the List of Investment Tax Incentives. Such analysis is not yet available in domestic research. Methods: comparative analysis of normative legal documents, collection and analysis of quantitative data, structural analysis, system approach. Results: it was found that all investment tax incentives can be classified according to the presence of a certain investment condition. However, the minimum required capital investment varies considerably from one type of preferential treatment to another and from region to region. At the same time, the limit on the maximum permissible amount of underpayments resulting from investment tax incentives introduction rarely correlates with the volume of investments made, even though the level of tax expenditures produced by investment-oriented tax benefits accounts for a significant proportion of the tax revenues in the Russian Federation budget system. Conclusions: the study revealed the following key features of investment tax incentives: these lead to a reduction in the tax burden of the taxpayer; can be aimed not only at stimulating investment activity, but also used for other economic policy objectives; their application creates tax expenditures for the state.

Течение энтеровирусной инфекции у детей в Краснодарском крае на современном этапе

Objective. To determine the clinical and epidemiologic features of the course of enterovirus infection (EVI) in Krasnodar Krai. Patients and methods. We analyzed the case histories of children who were treated in the State Budgetary Institution "SKDIB" of Krasnodar from January 2020 to November 2023. For the period from 01.01.2020 to 30.06.2022, out of 1560 patients with suspected acute infectious pathology, EVI was detected in 98 children, of whom boys accounted for 59.2% (n = 58), girls – 40.8% (n = 40). After removal of restrictions on new coronavirus infection from 01.07.2022 to November 2023, EVI was detected in 366 out of 2607 examined patients, of which boys accounted for 55.3% (n = 202), girls – 44.7% (n = 164). Most children (231, 63.1%) came from organized groups. In all forms of EVI, nasopharyngeal swabs, feces, and vesicle contents were examined by polymerase chain reaction; enterovirus RNA was detected in all patients. Molecular typing of enteroviruses was performed in the Federal Budgetary Institution "Center of Hygiene and Epidemiology in Krasnodar Krai". Results. It was revealed that exanthem and neurological forms prevailed during the given periods of observation.Of neurological lesions of EVI, enteroviral meningitis remains the leading form, which as an independent form occurred in 66.9% of cases, in combination with herpangina, exanthema, diarrhea – in 33.1%. The incidence rate of enteroviral meningitis for the period from 07.2022 to 11.2023 is 36.6%, the proportion of encephalitis increased to 2.7%. In the age structure of EVI cases for the period from 01.2020 to 06.2022, the main share was children aged 1 to 3 years old (42, 41.1%), for the period 07.2022–11.2023 – children from 4 to 6 years old (219, 59.9%). Conclusion. All age groups of children were involved in the epidemic process, but children aged 1 to 3 years (45.9%) and 7 to 14 years (22.4%) were sick more often, with the highest number of cases registered in preschool and school educational organizations. The greatest risk of developing severe forms of EVI is observed in children from risk groups. In recent years, there are still risks of epidemic rise in the incidence of exanthem and minor forms of EVI associated with the spread of Coxsackie A6, A16 and other viruses of the Coxsackie A and B species, the probability of spread of enterovirus A71 and possible resumption of circulation of EUNO 30 virus cannot be excluded. Key words: children, enterovirus infection, enteroviral exanthema, enteroviral meningitis, clinic

ОСНОВНЫЕ НАПРАВЛЕНИЯ МЕЖОТРАСЛЕВОГО СОВЕРШЕНСТВОВАНИЯ ИНСТИТУТА ПРОЦЕССУАЛЬНЫХ ИЗДЕРЖЕК В УГОЛОВНОМ СУДОПРОИЗВОДСТВЕ

The main directions of improving the institution of procedural costs in criminal proceedings, designed to partially compensate for the burden on the federal budget, in terms of cross-sectoral unification for the formation of a unified regulatory framework, are investigated. Solved problem. Despite the close attention of the legislator and the higher courts to the relevant norms of law, their systematic interpretation and application still causes difficulties, overcoming which necessitates an in-depth and interdisciplinary analysis of this legal institution. It is proved that for the correct interpretation and implementation of the rules on procedural costs, the expansion of the practice of using this institution, as well as the minimization of judicial errors, it is necessary to form a unified regulatory framework for regulating legal relations. Research methods. The methods of comparative law, as well as general and special (analysis and synthesis, logical, special legal) are applied. Conclusion. The conclusion is presented that in order to form the normative unity of the institution of procedural costs, it is necessary to legislate the court’s authority to reduce the amount of procedural costs, the deadline for filing an application to the court for reimbursement of costs incurred, to extend the principles of cost allocation for all types of litigation, taking into account the differentiation of compensation and recovery mechanisms, to form uniform criteria for determining the amount for payment of expenses for representative.

Higher education in Russia: Facts and figures

Subject. This article focuses on the issues of development of human capital, which is the most valuable resource for any modern State. These issues are directly related to personnel sovereignty, Russia's innovative development and ensuring its national security. Objectives. The article aims to identify the trends in the development of the national institution of higher education in Russia. Methods. For the study, I used general scientific methods of analysis, synthesis, comparison, and forecasting. Results. Based on the study of changes in macroeconomic indicators, the article identifies a trend towards a decrease in interest in higher education due to a number of objective economic reasons that determine the choice of young people in favor of specialized secondary education. Conclusions and Relevance. In the light of the trend of increasing government spending, the analysis of the changes in financial indicators made it possible to draw a conclusion about the general social orientation of national projects and programmes, despite the most difficult conditions for the formation of the federal budget of Russia at present. But a difficult priority problem is a steep increase in the budgetary provision of the quantity and quality of higher education in Russia in the situation of the need to modernize it and maintain a high level of the human development index. The figures, facts, opinions and conclusions presented in the work can be used in the scientific and practical activities of specialists in the field of public finance and demography, as well as in the educational process of higher education.

Механизм формирования бюджета Российской Федерации как инструмент стабилизации национальной экономики

The article examines the mechanism of formation of the Federal Budget of the Russian Federation as a tool for stabilizing the national economy. The features of scientific views on the specifics of the formation of the docu-ment in question are given, taking into account the mandatory application of approaches to national security. The specifics of the participation of various relevant departments and structural divisions of the State Duma of the Russian Federation at the stage of approving the Federal Budget of the Russian Federation in the frame-work of the first reading are considered. The role of the Accounts Chamber of the Russian Federation and the Federation Council of the Russian Federation for the detailed elaboration of certain areas of the document un-der consideration is determined. The degree of importance of key economic indicators for optimizing the reve-nue and expenditure parts of the regulatory document is argued, as well as the significant impact of the priority policy on the amount of funds allocated when planning the expenditure parts of the Federal Budget of the Rus-sian Federation. The indicators of income and surplus in 2022 and 2023 are compared, taking into account the currently implemented priority policy of the Russian Federation. The classification of income and expenses is affected against the background of the specification of the economic system. The aspects of forecasting the formation of the Federal Budget of the Russian Federation in subsequent years are given, taking into account the dominant directions of the national economy and the strengthening of the role of technological industries, which potentially act as sources for permanent items of income and expenses in subsequent years.

Financing of National Projects in the Russian Federation at the Expense of the Federal Budget: Analytics, Conclusions, Accents

The relevance of the study is justified by the significance of the full-scale implementation of the project approach in the structure of activities of public authorities and the importance of the results of the implementation of national projects for the population and business in the Russian Federation. To the current stage, there is a certain analytical base, the study of which will identify features, significant trends, problems in financing of national projects, in particular, at the expense of the federal budget. Understanding the key patterns will make it possible to influence the formation of a positive image of national projects and project activities in general. The purpose of the study is to determine the key features of the execution of the federal budget in terms of national projects in 2019-2022, to assess the distribution of financing to the years in the context of the impact on the achievement of the established goals of the projects. The set of analytical conclusions was formed which allows to get an idea about development of national projects’ financing in federal budget in 2019-2022. The most difficult period during 2019-2022 was 2019 - the starting year for the practice of project financing in the federal budget. In the period 2019-2022, the indicators of cash expenditures of the federal budget on national projects had positive dynamics, which is the result of comprehensive organizational work both on the structure of the projects and on the implementation of budget expenditures. Distribution of financing by years within national projects is not uniform and reflects both the distribution of activities by years and the tendency for increase of planned expenditures to due to increasing importance of specific national projects.

Wealth Enclaves in the Russian Economy: Actors and Institutions

The article reveals the actors whose activities led to the emergence of the phenomenon of wealth enclaves in the Russian economy, and it identifies the institutions that support their long and sustainable existence. It is shown that this phenomenon is typical for countries with emerging markets and it is an unintended result of following the recommendations of the Washington Consensus, which provided for double liberalization. The model of successful modernization of the economy carried out by the Asian “tigers” was a sample. In their case the state played a decisive role in choosing strategic development priorities. In the case of the Washington Consensus priority was given to the private sector and deregulation of the economy meaning a significant reduction in the role of the state. Russia followed the “recipes” proposed by consensus. We found that the collision of the import of institutions in the form of the adoption of the recommendations of the Washington Consensus with counter institutional projects built on the recombination of historically established informal institutions led to the specific Russian version of wealth enclaves. A specific feature of Russian wealth enclaves is their embeddedness in the vertical of power, which is viewed as a pyramid of mixed residual property rights to competitive assets mainly in the resource sector. This “mixedness” is realized not at the formal level, but at the level of real property rights. Top entrepreneurs with political connections are characterized and it is shown that their private interests determine the choice in favor of maintaining “closedness” from the national economy and integration into global value chains. At the same time, actors of political and administrative decision-making, including those at the highest level, demonstrate loyalty to such strategies of large entrepreneurs as co-owners of real residual property rights. They are interested in maximizing the commercial results of enterprises in the resource sector, which act as donors to both the federal budget and development projects.

Изменение бюджетных параметров в условиях турбулентности

Declining budget revenues, the coronavirus pandemic, economic sanctions imposed by unfriendly states, and other similar factors that have a significant impact on the budget and budget system require prompt management decisions. The fiscal policy of all budget levels is currently being implemented in conditions of turbulence, faced with the need to respond to the challenges of the new reality. The research hypothesis was that there are many facts and phenomena that reflect the presence of non-systemic external influence on the approval and execution of the budget. These include budget imbalance, deviation of its execution from the approved one, adjustments to the approved volumes of budget revenues and expenditures, asynchrony of its execution in during the financial year, etc. Using data collected from federal laws on the federal budget since 1999, as well as data from the Russian Treasury, we show that the above phenomena are generally characteristic of the budget policy of the Russian Federation, and elements of manual control only increase during crisis periods. At the same time, the lower levels of the budget system have fewer opportunities to respond to the challenges of turbulent time than the higher ones.

On the Content of the Notion «Customs Payments» and the Customs System

The financial stability of budget revenues is the key to the successful functioning of the state. Therefore, each country seeks to offset the influence of various factors on the financial stability of its income. For the most effective management of public financial resources, it is important to know the theoretical mechanics of the actions of the main sources of income (tax and non-tax). Customs payments relate to both tax and non-tax revenues of the federal budget. The article analyzes the definitions of the concept of «customs payments» presented in scientific studies, summarizes the available approaches to its definition. The main signs of customs payments have been identified. Since customs payments are received in the revenues of the federal budget due to the operation of the customs taxation system, the customs system is considered. The main elements of the customs system are proposed. The functions of the customs system are defined. The tools of the customs authorities performance are described, with the help of which the functions of the customs system are implemented.

INSIDE PAHPA: A GSA POLICY INTERN’S JOURNEY TO THE INTERSECTION OF POLICY AND PREPAREDNESS

Abstract Public health and safety are facing increasingly severe threats from natural disasters, infectious diseases, and emergencies caused by human actions, both intentional and unintentional. These incidents now impact a larger number of people and cover broader geographical areas compared to the past. Chief among those most affected are older people, as highlighted during the COVID-19 pandemic and other crises. Addressing these disparities is crucial, and the federal government plays a pivotal role in tackling this issue. Much of my research up to this point has focused on preparedness among older people for emergencies that threaten public health. My experience as a GSA Summer Policy Intern has significantly influenced my understanding of the relationship between public health emergencies and aging policy. Through witnessing the legislative process at the national level, monitoring resource allocation in the federal budget, and attending Congressional hearings, I gained valuable insights into the complexities of this field. My perspective was further shaped by closely monitoring, synthesizing, and disseminating information about the 2023 Reauthorization of the Pandemic and All-Hazards Preparedness Act (PAHPA). Additionally, I provided valuable feedback on the relevance of this bill to the interests of GSA and contributed to comments on a bipartisan discussion draft related to this legislation. Equipped with this newfound insight and understanding, I am confident that I will be a more effective advocate and scholar in the field of aging policy.

ESTIMATING THE ECONOMIC VALUE OF FAMILY CAREGIVING AT A NATIONAL AND STATE LEVEL

Abstract The 2023 update to the Valuing the Invaluable series estimates the economic value of unpaid, family caregiving in America at $600 billion in 2021. This is the latest estimate in almost 20 years of work tracking the economic value of family caregiving in the U.S. The Valuing the Invaluable series of reports uses a meta-analysis approach drawing on various surveys of family caregivers to produce estimates at the state and national levels of the numbers of caregivers, the hours of care they provided, the average economic value of that care per hour, and the total economic value of all caregiving provided in that year. This presentation will detail the methodology for this meta-analysis, the 2021 national estimate of the economic value of caregiving, and variation in state-level estimates of the economic value of caregiving. While this estimated economic value of caregiving seeks to be comprehensive, it does not account for opportunity costs tied to forgoing work or scaling back work because of caregiving, out-of-pocket costs of caregivers, or foregone retirement savings of caregivers. These limitations will be discussed and the direction they offer for future work understanding the full value of unpaid caregiving contributions to the LTSS system and the state and federal budgets.

Consolidated Budgets of the Subjects of the Russian Federation in the First Half of 2023. Budget Risks are Increasing

The performance of the consolidated budgets of the subjects of the Russian Federation in the first half of this year was characterized by real growth rates of income taxreceipts and only nominal growth personal income tax receipts.The increase in federal transfer receipts was partly determined by the financing of the budgets of the new regions of the Russian Federation. In addition to the growth of economic activity, the dynamics of own revenues of regional budgets in the first half of the year was influenced by factors such as the cancellation of income tax payments within consolidated groups of taxpayers and the accelerated procedure for personal income tax reimbursement.The growth of expenditures of regional budgets lagged behind the growth of revenues, but significantly outpaced last year’s figures, which resulted in a reduction in the surplus of subfederal budgets compared to the previous year. The trend towards an increase in the volume of state and municipal debt has continued against the background of an increase in debt to the Ministry of Finance of the Russian Federation. The growth of public debt is taking place both in relatively prosperous regions and in problematic ones. The reduction in the volume of debt obligations by individual subjects of the Russian Federation cannot yet change the overall picture. The approved law on the federal budget for 2024 and subsequent years assumes a reduction in federal support for regional budgets against the background of an increase in spending needs and contains significant risks for the execution of sub-federal budgets.

Interbudgetary Relations in the Sakha Republic (Yakutia)

The regional budget is a tool through which regional government institutions obtain resources to support their activities and fulfill the region’s development tasks. These resources include revenues from the use of regional property, tax receipts from the population and businesses, funding from the federal budget, and others. Through the budget, regional authorities have the opportunity to plan and implement investment projects, support small and medium-sized businesses, finance education, healthcare, culture, and other areas of activity. Consolidation of resources through the regional budget allows for the reduction of inequality between different territories, the improvement of the standard of living for the population, and the promotion of sustainable regional development. An important aspect of the regional budget is also the ability to plan and adapt to changing economic conditions, prevent financial crises, and ensure the financial stability of the region. This article explores the formation of the budget and resource allocation in the Sakha Republic (Yakutia). The importance of studying this topic is due to the fact that the system of interbudgetary relations plays a significant role in ensuring the socio-economic development of the region. The Sakha Republic (Yakutia) is a major resource-rich region, and interbudgetary relations have particular relevance as a significant portion of the region’s revenue is associated with the extraction and export of natural resources. The aim of the study is to analyze the distribution of income and expenditure in the region. The methodological basis of the research consisted of analyzing official statistical information on the budget’s income and expenditure in the Sakha Republic (Yakutia), as well as using methods of economic analysis and planning. The study examines and analyzes the revenue and expenditure of the consolidated budget of the Sakha Republic (Yakutia), analyzes the relationship between gratuitous receipts and own funds in the republic, and also examines interbudgetary transfers to the budget of the Sakha Republic (Yakutia).

Пилотные инновационные территориальные кластеры: пространственная дифференциация, закономерности развития и эффективность

The article is devoted to the study of an important component of innovative infrastructure – pilot innovative territorial clusters. The mainstages of their formation wereconsidered,spatial patterns of development,structure and economic efficiency were identified and analyzed. The purpose of the study is to analyze the spatial regularities of pilot innovative territorial clusters functioning to justify the promising directions of the state cluster policy contributing to the effective use of the financial resources of the federal budget by determining priority investment directions and establishing on this basis the recipients of state support in the cluster with the greatest potential in the context of limited financial resources. This is promising primarily for justifying the stimulation of new high-tech industries and enterprises. The study was carried out on the basis of materials from official federal and regional statistics, information and analytical reports of the Association of Clusters, Technoparks and SEZs of Russia, official ratings of regions innovative development, legislative acts of the federal and regional levels. Patterns of functioning and trends in the development of innovative territorial clusters have been identified. The main purpose of the emerging innovative territorial clusters is to saturate the huge domestic market with high-tech goods, services and technologies in order to achieve the country’s technological independence. Promising directions for improving the cluster policy of Russia are formulated.