Methods of quality assessment improvement of non-tax revenues of regional budgets forecasts

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Journal paper

Russian Journal of Entrepreneurship *
Volume 19, Number 10 (October 2018)
* Этот журнал не выпускается в Первом экономическом издательстве

Please, cite as:
Katsyuba I.A., Firsova E.A. Napravleniya sovershenstvovaniya otsenki kachestva prognozirovaniya nenalogovyh dokhodov byudzhetov regionov // Rossiyskoe predprinimatelstvo. – 2018. – Tom 19. – № 10. – S. 2849-2864. – doi: 10.18334/rp.19.10.39481.

Abstract:
The article is devoted to study and analysis of methods of quality assessment of the non-tax revenues of the budgets of the regions of the Russian Federation forecasts as an element of financial management quality monitoring at the state and municipal levels. By means of the example of one of the chief administrators of the budget revenues in St. Petersburg, a study of the non-tax revenue forecasting quality was made and recommendations on how to combine various methods in this kind of analysis were given. Author's calculation and analysis of the coefficients that characterize the quality of financial management of a subject of the Russian Federation in terms of implementing the budget procedure for forecasting incomes was carried out. Groups of non-tax revenues of the regional budget in which the level of risk of unreliable forecasting is higher than in others were identified. Prospective methods of forecasting quality improvement in terms of budgets receipts for all levels of budgetary system of the Russian Federation were defined.

Keywords: forecasting, budget revenues, quality assessment, budget of St. Petersburg

JEL-classification: H68, E17, E64, H27

References:

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