Regional Budgets in Q1 2023

Региональные бюджеты в первом квартале 2023 г

Alexander N. Deryugin
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Alexander N. Deryugin: Gaidar Institute for Economic Policy; Russian Presidential Academy of National Economy and Public Administration

Russian Economic Development, 2023, issue 7, 62-66

Abstract: The transfer of taxpayers to a single tax account from January 1, 2023, which is very convenient for them, has created a lot of issues for regional budgets. Thus, the postponement of tax payments, more rapid mutual repayment of obligations to pay and reimburse overpaid taxes, as well as the reduction of the period of refunds for property and social deductions have led to a decrease in the regional budgets’ tax revenues growth rate, making them more volatile and less predictable, and the need for additional borrowing.

Keywords: regions’ budgets; revenues of regional budgets; expenditures of regional budgets; intergovernmental fiscal transfers; regional debt (search for similar items in EconPapers)
JEL-codes: H61 H62 H63 H71 H72 H74 H77 (search for similar items in EconPapers)
Date: 2023
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