Federal Budget Research Articles

Preferred techniques for forest mushrooms cooking by residents of contaminated areas of the Bryansk region in the remote period after the Chernobyl accident

The article presents results of the analysis of questionnaire survey data on preferences in the choice of cooking methods of different types of forest mushrooms by residents of the most contaminated south-western districts of the Bryansk region in the remote period after the Chernobyl accident. In the period from 2019 to 2022, the employees of Federal Budgetary Institution of Science «Saint-Petersburg Research Institute of Radiation Hygiene after Professor P.V. Ramzaev» conducted a face-to-face questionnaire survey of the adult population. In addition to general questions about the respondent, the questionnaires included questions about the species composition of the mushroom basket, the volume and proportion of consumption of each type of mushroom by the respondent and his family members (both in the current and last year), as well as methods of culinary processing of the mushrooms consumed. Based on the analysis of individual survey data, a group of 1 311 respondents, whose diet included various types of mushrooms, was selected. Analysis of the survey results showes that respondents prefer to process a large proportion of freshly picked forest mushrooms (59%) for long-term storage (pickling, freezing, drying, salting, etc.); 41% of mushrooms are consumed immediately. The most popular pretreatments of freshly picked mushrooms are washing and boiling (34 and 26%, respectively). When freezing, pickling and pickling up to 97% of respondents carry out pre-treatment (rinsing, soaking and / or boiling) of freshly picked mushrooms. Less popular methods of the mushroom preparation (from 2 to 4%) are pickling, drying and frying of fresh mushrooms with their subsequent preservation. Thus, the majority of respondents actively use various types of culinary processing with the use of preliminary stages of technological processing in the form of rinsing, soaking and (or) boiling. The use of the above methods of pre-cooking of freshly harvested mushrooms leads to a decrease in the 137Cs content in the consumed product.

Развитие туристско-рекреационных кластеров на основе программно-целевых методов управления

In the article, the author examines those tools for the development of tourist clusters that can be used by public authorities at the federal and regional levels as part of their formation of program documents aimed at supporting the industry and the processes of cluster formation in it. The author proposes to consider an algorithm for using a program-oriented approach during the formation and development of tourist clusters, taking into account the expediency of prioritizing the tasks of developing the tourism industry in some regions of the Russian Federation. The author also identifies a problem in the system used to assess the implementation of the goals set for industry departments, which consists in the fact that there is a certain discrepancy between the developed system of target indicators and those tasks that are defined to achieve the main goal of the development of domestic tourism. At the same time, correct assessment procedures and a well-built system of indicative indicators to assess the level of implementation of cluster initiatives will allow to intensify investment activities in the tourism cluster through subsidizing mechanisms from the federal budget, expanding preferential lending programs provided by financial organizations, public–private partnerships, and at the stages of development of the tourism cluster - to ensure its self-financing.

ВЫЯВЛЕНИЕ И ОПТИМИЗАЦИЯ МОДЕЛЕЙ УПРАВЛЕНИЯ В ОТНОШЕНИИ НАУЧНЫХ ЦЕНТРОВ МИРОВОГО УРОВНЯ

In accordance with the Decree of the Government of the Russian Federation dated 30.04.2019. No.538 "On measures of state support for the creation and development of world-class scientific centers", the terms of the tender documentation for the competitive selection for grants in the form of subsidies from the federal budget for state support for the creation and development of world-class scientific centers (NCMU), including world-class international mathematical centers and world-class scientific centers that carry out research and development according to the priorities of scientific and technological development and requirements, as well as other regulatory documents for the programs of creation and development of NCMU, there are no requirements for the formation of internal models of project management and the system of management bodies of NCMU. In this regard, the project management model and the composition of management bodies are determined by the organizations that initiated the creation of the NCMU independently, considering the number of participants and the specifics of corporate governance. Purpose: Taking into account the lack of a unified approach to the formation of an internal management model of NCMU, the purpose of this article is to identify models of internal management of consortia of NCMU participating organizations for the implementation of the program for the creation and development of NCMU (by types of NCMU: mathematical, genomic, by priorities of scientific and technological development) and to prepare proposals for optimizing project management models in relation to NCMU Methods: The article uses the analysis method to identify existing NCMU internal management models, the induction method to identify and assess the criticality of deficiencies inherent in NCMU management models, the synthesis method to prepare proposals for optimizing project management models in relation to NCMU. Results: Considering the identified shortcomings of the NCMU management models, as well as the disadvantages associated with attracting qualified customers, an optimal management model for NCMU is proposed.

우크라이나 전쟁 이후 러시아 재정준칙과 국부펀드(NWF) 운용에 관한 연구

Russia’s National Wealth Fund (NWF) is formed from oil and gas income and operates under Russia's fiscal rule. The NWF finances the federal budget deficit and development projects in key areas. As the Ukraine war continues, the federal budget deficit grows, and the role of the NWF seemingly increases. Despite the NWF temporarily financing the federal budget deficit on a larger scale, the fund continues to grow, which infers that the Russian government’s long-run growth strategies are still valid. However, from the perspective of budget expenditure, war and economic development would eventually not be compatible. Scarce resources should be effectively allocated and used for Russia’s high-technology development and balanced development across the country.

Assessing the financial mechanism for achieving the Russian Federation national goals until 2030

Subject. This article discusses the principles of the budget policy of the Russian Federation. Objectives. The article aims to analyze the obligations of the federal budget to finance the implementation of national projects at the regional level. Methods. For the study, I used a comparative analysis. Results. Based on the analysis of organizational and financial mechanisms for achieving the national goals of the Russian Federation, the article shows that in practice, the effectiveness of the use of public funds is often assessed, but not the effectiveness of their provision. Conclusions. The assessment of the financial mechanism for achieving national goals should be guided by the ratio of Efficiency of Use of Budget Funds – Effectiveness of Project Completion.

Budgetary responses by the USA to support Ukraine during and after the war

IMPACT The Russian invasion of Ukraine is a major threat to the stability of Europe and the free world. The authors explain why the state of the Ukrainian military at the point of invasion in 2022 necessitated substantial international military and economic assistance. The USA has been the largest contributor, providing almost US$175 billion in defence of Ukraine between March 2022 and April 2024. While the USA provided almost two-thirds of this assistance early in the conflict, political disagreements in the USA stalled additional aid for almost two years. After a six-month hiatus, the Congress approved additional funding for Ukraine on 20 April 2024 at the total amount tof $65 billion (H.R. 8035, 2024). The aid that has been provided combines military, economic and humanitarian assistance. Potential future political disagreements in the USA make prospects for further aid uncertain due to opposing views on Ukraine aid by the two US presidential candidates before the November 2024 election. For practitioners, this study reviews the federal budget process in the times of extreme geopolitical uncertainty, analyses the role of US–Ukraine military and humanitarian assistance aimed at holding Ukraine’s front and securing European capacity for self-defence.

ЭТАПЫ ПРЕДИНВЕСТИЦИОННОЙ ФАЗЫ МЕГАПРОЕКТНОГО ФИНАНСИРОВАНИЯ ЭКОНОМИКИ

The article offers the author's description of the stages of the pre-investment phase of mega-project financing of the economy. The launch of this process was preceded by a thirty-year transformation of the socio-economic system of the Russian Federation. During these transformations, the previously functioning organizational and economic mechanism was deactivated. Its viability until the start of the special military operation was due to the ongoing policy of Reaganomics, closely related to the principles of the Washington Consensus. Determining a new vector of economic development, the Government of the Russian Federation selected 11 technological sovereignty projects for the first time in December 2023. Among them are port infrastructure projects, shipbuilding, energy, mechanical engineering, infrastructure projects, and instrument engineering. By designating banks as subjects of financing megaprojects, the state thereby promotes the development of economic relations using such a financial instrument as a state guarantee. To make a decision on their participation in large-scale investment projects, authorized government bodies organize the calculation of all performance indicators, incl. budgetary, financial, economic, social. If we are talking about projects that have passed the examination and are significant for the constituent entities of the Russian Federation, its initiators determine the structure of financing. When participating in projects of commercial banks, according to established practice, the Ministry of Finance of the Russian Federation may offer a state guarantee of the federal budget as security. In this case, issues of the effectiveness of a particular project fade into the background. Reason: if negative results are obtained from the implementation of the investment project, the commercial bank will write off from the treasury account all existing debt on loans issued to the megaproject operator. But in this case, the amount of debt on the loan will be lost from the federal budget. To prevent this from happening, it is important to maintain a balance of interests of all participants in the megaproject. The role of the state remains two-pronged. When identifying “positive” and “negative” aspects of state activity, the gradation assumes the presence of the following structure: a) the “negative” aspect was determined by the acceleration of economic growth and was the basis of structural transformation; b) the “positive” aspect was that set of socio-political circumstances that determine growth from the fundamentally possible potential to the real.

Policy steps in the federal budget and health care to achieve sustainable fiscal conditions in the U.S.

Health care spending has grown significantly in the US, and is a major cause of rising federal deficits. Official projections find that low economic growth and aging of the population will lead to a modest continuation of this situation, but they miss that labor shortages have a particular impact on inefficient sectors, raising the cost of health care. We develop a unified macroeconomic model to address this shortcoming, with key variables—particularly in the health care sector and interest rates—endogenously determined. We find that the current fiscal trajectory of the US is unsustainable, with future deficits and debt well beyond both historical norms and official projections. Policy steps, focusing on reducing health care spending, increasing capital, and fiscal retrenchment, can lead to sustainable fiscal conditions and raise living standards that will otherwise fall.

The regional aspect of Russian healthcare development (using the example of the Krasnodar territory)

The article examines the modern aspects of the development of Russian healthcare in the regional context with an analysis of the main implemented measures and sources of financing. The efficiency of the industry's functioning directly affects the life expectancy and health of citizens; therefore, the analysis of priorities and sources of their financing is an urgent area of research. Most of the projects and plans in healthcare are focused on the long term, so the main part of the subprograms does not change significantly, defining the strategy, but priorities may change in the short term, and accordingly funding will be adjusted in the context of the main sources. Taking into account the leading positions of the region, we can note its leadership in the development of the industry in question. The socio-economic situation in the country also has an impact, for example, most experts pay attention to the fact that prices for medicines and medical equipment have increased, and this creates additional difficulties during planning and forecasting. Some expenses are simply necessary and at the same time take away significant funding - paying for medical care to the insured unemployed population and providing subsidies to state budgetary healthcare institutions, reducing the possibilities of other areas. The main source of financing for most subprograms is the budget of the Krasnodar Territory, the federal budget participates to a much lesser extent. The article touches upon the factors influencing the implementation of the state program «Development of healthcare» in the region and, as a result, the main key indicators of quality of life. The conducted practical research made it possible to determine in detail the current trends in the development of the industry in the regional aspect (using the example of the Krasnodar Territory).

Peculiarities of the development and reproduction of the Russian lead and zinc mineral resource base and its forecasting for up to 2040

The state and structure of reproduction of the lead and zinc mineral resource base are shown for the period of 1993-2022, and a forecast of its development for up to 2040 is presented. The mineral reserves movement and redemption were analyzed with account made for the mineral deposit types. The risks and limitations were identified that affected the mineral resource base sustainability. The need is justified to increase the early phase geological exploration at the expense of the federal budget funds to prepare the forecasted resources and to create an “exploration reserve” for lead and zinc.

Основные подходы в информационном обеспечении проектов на получение государственной поддержки компаниями несырьевого сектора

The relevance of the chosen topic is justified by the need to research and develop measures aimed at reducing the negative impact of the unpredictable environment of the Russian economy in the face of overcoming economic sanctions. One of such measures of state support could be an information system for participants in foreign economic activity, taking into account the main approaches in information support of projects funded from the federal budget. The development of the system is based on marketing research of participants in foreign economic activity. As part of the development of measures of state support, market research includes expert assessment, methods of comparison and grouping, index method, and matrix algebra, i.e., it is based on methods of comprehensive analysis of economic activities. The tools under consideration allow forecasting practical results of project evaluation and analysis receiving state support. In conclusion, by integrating theoretical insights with practical methodologies, stakeholders can navigate complex economic environments and capitalize on emerging opportunities. Moving forward, continued research and innovation in information support systems will be essential for promoting sustainable development and resilience in the face of economic challenges.

ASSESSMENT OF PUBLIC DEBT SUSTAINABILITY IN DEVELOPING COUNTRIES, TAKING INTO ACCOUNT THE STRUCTURE OF PUBLIC SPENDING AND INTERTEMPORAL CONSUMER BEHAVIOR

The paper estimates the sustainability of public debt in developing countries from 1990 to 2021 drawing on fiscal response function. The author proposes the modification of the Ramsey model that considers both saving behavior of the population and the structure of government spending in terms of their influence on fiscal policy effects. The findings are tested on the example of developing countries including the Russian Federation. We verify the model's conclusions in two stages. At the first stage, based on indicators of government expenditures’ structure and savings rate, we identify country clusters using the k-means method. At the second stage, for a certain groups of countries, we econometrically estimate the so-called fiscal response function, that is, the reaction of primary budget balance to debt accumulation in the previous period. We make estimates for panel data using a fixed effects model, as well as the generalized method of moments for a dynamic panel. Based on the estimates obtained, for a group of countries similar to Russia in terms of savings rates and the share of productive expenditures in the total share of government expenditures, there is a significant positive coefficient of the reaction of the primary budget balance to changes in public debt in the previous period. Thus, fiscal sustainability is achieved for the selected group of countries at the federal level during the period under review. However, risks at a regional level may, if events develop unfavorably, have a shock effect on the federal budget that requires an additional analysis of regional debt sustainability.

ASSESSING THE EFFECTIVENESS OF SUPPORT FOR SMALL AND MEDIUM-SIZED BUSINESSES

The article assesses the effectiveness of state support policies for small businesses in conditions of federal budget deficit in the Russian Federation. The subject of the study is a methodology to assess the effectiveness of supporting small and medium-sized businesses. The purpose of the study is to develop a system to evaluate the effectiveness of state support for SMEs. The objectives of the study: to analyze the approaches to assess the effectiveness in Russia at large and abroad, to assess the effectiveness of state support measures for SMEs in Russia and abroad, to propose their own options for assessing the effectiveness of support measures, to present the practical application of the proposed methods. Research methodology: methods of system analysis, generalization, systematization, methods of statistical, dynamic, structural and comparative analysis. Research results: the article develops a system to evaluate the effectiveness of state support for small businesses, which includes several main indicators for evaluating the effectiveness (survival rate of recipients of state support by year; dynamics of average income; dynamics of the average number of employed; dynamics of the average amount of taxes paid by SMEs), as well as an algorithm to conduct an assessment based on a comparison of selected indicators for a group of SMEs that received support with indicators of small and medium-sized enterprises that were not participants in the relevant government programs. Using the proposed assessment system based on the statistical data of the Federal Tax Service of the Russian Federation, an analysis of the effectiveness of state support measures for SMEs in general and in the context of individual forms of support in the period 2019- 2022 was carried out. Based on the significant deviation of the selected indicators of SME recipients of support from the average values in the whole SME sector (and/or in relation to SMEs that did not receive support), a conclusion is made about the high efficiency of state support for SMEs. It is also established that the impact of various forms of state support on the functioning of SMEs is different.

Estimation of the soybean varieties of the world collection according to the trait ‘seed weight per plant’ in the conditions of the central Non-blackearth region

The purpose of the current study was to estimate the potential of soybean varieties of various ecological and geographical groups according to the trait ‘seed weight per plant’ and to identify varieties with high adaptability to the conditions of the Ryazan region. The objects of research were 33 soybean samples from the world collection, which differed in morphological and biological characteristics. The soybean variety ‘Sibiriada’ (Russia), zoned for the Central region, was taken as the standard variety. Field trials were carried out on dark gray forest soil at the Institute of Seed production and Agrotechnologies, branch of the Federal Budgetary Scientific Institution “FRAEC VIM”, located in the Ryazan region in 2021–2023. In order to characterize the adaptability parameters, there have been used such indicators as homeostatic index (Hom), coefficient of variation (CV), stability factor (SF); range of the indicator ‘seed weight per plant’ (d), standard deviation (σ); adaptability coefficient (AC); stability level indicator (SLI) and stress resistance (Ymin–Ymax), calculated using appropriate methods. There has been established that according to the trait ‘seed weight per plant’ the varieties ‘Georgiya’, ‘Snezhana’ and ‘Chera 1’ (Russia) had the lowest value of variation with Cv,%≤20.0. It was found that the varieties ‘Georgiya’ and ‘Snezhana’ (Russia) were the most stable to external environmental changes. This was evidenced by the lowest values of the coefficient of variation (Cv = 12.9 and Cv = 14.0 %, respectively) and high homeostaticity (Hom = 31.3 and Hom =28.9). The greatest variability and low homeostaticity were found in the soybean varieties ‘Vereteyka’ (Hom = 1.69, Cv = 58.4 %) and ‘Elena’ (Hom = 2.17, Cv = 50.3 %), which characterized the low adaptability of these varieties to the conditions of the Ryazan region. As a result of the estimation of the genotypes studied in the trial according to the triat ‘seed weight per plant’, it was established that the varieties ‘Georgia’ (Russia), ‘Snezhana’ (Russia), ‘Chera 1’ (Russia), ‘Garmoniya’ (Russia) were of great breeding value for improving adaptability and stability in the forest-steppe agroclimatic zone of the Ryazan region.

Federal budget maintains efforts to boost workforce, including peers

At a time when few big‐ticket spending items in health and human services are receiving any meaningful boosts on Capitol Hill, maintaining level support for some smaller‐scale programs has lifted the spirits of advocates for strengthening the substance use disorder (SUD) treatment workforce.

Финансирование промышленных парков

In the article, the authors address the issue of financing industrial parks. The authors of the article point out the need to provide subsidies for the creation of technology and industrial parks only to regions with a low level of socio-economic development, with mandatory private co-financing. The authors indicate that industrial parks, within the framework of the provided federal budget funds, will receive funding from 11 constituent entities of the Russian Federation for the creation of 14 parks for a total amount of 5,7 billion rubles. The purpose of the study is to provide ready-made infrastructure, which is a way to stimulate the development of new industrial projects. The article discusses the experience of the creators of industrial infrastructure. The authors consider five projects that took the top positions in the funding ranking: Kurgan region (industrial park “Stalmontazh”), Republic of Karelia (technopark “Onezhsky”), Republic of Khakassia (industrial park “Tasheba”), Novgorod region (industrial technology park “Transvit”), Altai Territory (industrial technology park “Component”). As a result of the implementation of the event, it is planned to create at least 20 industrial parks and technology parks by 2024, which will accommodate at least 150 residents and create 1,5 thousand jobs. The volume of investments of management companies in the implementation of new projects in 2023–2024 will be at least 3 billion rubles. The newly created areas of these parks accommodate at least 680 residents, who have created more than 9 thousand jobs. The article discusses an example of launching production using the example of industrial parks in the Nizhny Novgorod region. The implementation of the group’s strategy continues to develop industrial competence centers specializing in the localization of key technological solutions. For the Sollers and UAZ model range, localization of power units will ensure increased competitiveness and increased production volumes.

Трансформация пенсионного обеспечения и социального страхования в современной России

Improving the efficiency of pension provision and social insurance for the population occupies an important place in the state policy of the Russian Federation. Monitoring the implementation of the budgets of the Pension Fund and the Social Insurance Fund of the Russian Federation is relevant both from the standpoint of state regulation of the social sphere and from the standpoint of citizens. Attention is paid to the peculiarities of the social insurance system in Russia and foreign countries. During the study period, trends in the growth of income and expenses of extra-budgetary funds of the Russian Federation were analyzed. The work justifies that a high level of dependence of the Pension Fund of the Russian Federation on revenues from the federal budget remains. It is emphasized that the volume of insurance contributions to funds is associated with the level of development of the real sector of the economy and the remuneration of employees of economic entities. The main problems (macroeconomic, financial, and organizational) of the financial activities of the state extra-budgetary funds of Russia have been identified and substantiated. It is justified that the current direction of increasing the income of extrabudgetary funds is to reduce the scale of the unobservable economy, including through implementing measures to prevent economic entities. The need to modernize approaches to the implementation of state social policy and the transformation of pension provision and social insurance for the Russian population is argued. Directions for optimizing the financial activities of extra-budgetary funds are proposed.

GERMAN FEDERAL BUDGET: RESULTS OF 2022 AND BUDGET CRISIS OF 2023

The article examines the budget crisis that occurred in Germany at the end of 2023. The results of the execution of the federal budget in terms of expenditures and net borrowings in 2022 are analyzed in comparison with the indicators of the five-year financial plan for 2022–2026, and the main deviations of the fact from the plan are identified. It is shown how the results of the 2022 budget led to an increase in the load on the 2023 budget from the point of view of the implementation of the purpose of renewing the debt brake set in the 2021–2025 Coalition Agreement. Further the events are presented that occurred during the crisis of 2023, which was caused by the decision of the Federal Constitutional Court on the incompetence of transferring net government borrowings from one year to other years (this transfer has been carried out by the ruling coalition in February 2022). Measures regarding the additional budget for 2023 and the new budget for 2024 are listed, that have been adopted by the government to implement the court verdict and return to the debt brake policy. The impact of the budget crisis on the accuracy of budget planning for 2024 is analyzed. The author comes to the conclusion: the results of 2024 will show an interruption in the barely begun post-pandemic restoration of the budget planning’s reliability.

Adjustments of VAT and income tax of banks

Subject. The article discusses excess profits of Russian banks in the amount of the planned Federal budget deficit in 2023, and financial relationships between banks and the budget as causes of excess profits. Objectives. The focus is on fairer taxation of commercial banks, using the case of the largest of them, and based on the latest experience of other countries. Methods. The study employs the comparative analysis of other countries’ practice on modifying the taxation of super profits of banks, financial analysis of reports of the largest banks regarding the specifics of the main taxes. Results. The article shows a zero net impact on the budget from bank operations. Budget payments by banks include income tax, tax on dividends, dividends to the State owned shares. Indirectly banks pay VAT on interest on corporate loans, interest on treasury funds in banks. Payments from the budget to banks include OFZ coupons and interest rate subsidies, banks earn margin on the treasury funds, zero VAT tax expenses on bank transactions with individuals. The international experience shows that other countries actively modify taxes on banks’ super profits. Italy and Spain introduced special taxes on banks, Brazil – a tax on financial transactions, Germany and Britain raised income tax rates, the U.S. regularly collect multi-billion dollar fines, France levies VAT on banks and encourages the European Union to do so. Conclusion. The fiscal effect of my proposals is about 1 trillion rubles, or one-third of the budget deficit. I offer to abolish zero VAT on bank operations with individuals, based on excess profits of banks, social inequality, and digitalization of tax control. Income tax for banks should be a minimum of 1% of risky assets, and it can be used to directly subsidize interest rates at the level of specific banks.

Реформирование пенсионной системы для плательщиков налога на профессиональный доход: региональная платформа

The difficulties that arose after the entry into force of the Federal Law “On conducting an experiment to estab-lish a special tax regime “Tax on professional income”” dated November 27, 2018 No. 422-FZ require a com-prehensive study and modification of the legislative framework. Many citizens who pay tax on professional in-come do not make contributions to the pension insurance system, which is one of the reasons for the high sub-sidy dependence of the Social Fund of Russia on the federal budget. According to the authors, it is necessary to develop a way to attract citizens to participate in the pension insurance program. The article considers an ex-ample of a possible solution to this issue: the introduction of tax deduction for taxpayers of tax on professional income in part of the tax paid, and assesses its impact on the regional budgets of the constituent entities of the Russian Federation.