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Abstract

Modern economic literature often raises questions about the state and problems of budget planning in certain regions of the Russian Federation, the introduction of new nationwide innovations into the budget planning of regions, and the update of budget legislation. It is worth studying the specifics of budget planning in certain groups of subjects of the Russian Federation, primarily in the regions-leaders and regions-outsiders in the context of the duality of budget planning in a federal state. The article presents the results of the analysis of the budget planning system in the regions-leaders and regions-outsiders of Russia in terms of social and economic development of the territories. It is proved that socioeconomic leadership of the region, first of all, affects the volume of inter-budgetary transfers from the federal budget in the form of subsidies. Subsidies from the federal budget can be received by a regions-leader on a smaller spectrum of directions than the regions-outsider, but with a certain interest of the federal center in the accelerated development of the regions-leaders, the situation can be the opposite. It is described that the leadership of the region in the economic space of the Russian Federation also influences the system of budget planning in terms of assessing the volume of tax revenues to the regional budget.

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Correspondence to Natalia Istomina .

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Peshina, E., Istomina, N., Niño-Amézquita, J.L. (2018). Budget Planning in Leading Russian Regions. In: Strielkowski, W., Chigisheva, O. (eds) Leadership for the Future Sustainable Development of Business and Education. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-319-74216-8_27

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