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Title: Budgetary revenue structure at central level of public administration in the federal countries
Authors: Rekova, Nataliia
Dolozina, Iryna
Nitsenko, Vitalii S.
Zaitsev, Yurii
Zamlynskyi, Victor
Ніценко, Віталій Сергійович
Ниценко, Виталий Сергеевич
Citation: Administratie si Management Public
Issue Date: 2018
Keywords: budgetary revenues
fiscal policy
central budgets
structural changes
Series/Report no.: ;No (30)
Abstract: Indicators of the central government budgets were analysed in the article with use of calculation of shares of various categories and subcategories of revenues for the purpose of identification of structural features and the directions of structural transformation of budgetary revenue at central level of public administration in the federal countries from 2000 till 2015. The similarity and distinction of structures were revealed during the cluster hierarchical analysis and calculation of the Ryabtsev index. It is proved that there is no unambiguous interrelation between federal type of governance and sources of revenue of central budget. It was also revealed that budgetary revenues in the developed federal states were stabler whereas the most essential structural changes were noted in the countries with emerging economy, and the common phenomenon was distribution of receipts from taxes on income and profit and also taxes on internal operations with goods and services between budgets of various levels and also fixing taxes on the international operations to the central budget. It is found that significantly the tendency to changing in level of fiscal decentralization in federal states is not observed, except for the Russian Federation, in which financial autonomy of regions and local authorities testifies more likely about financial (so – and administrative) centralization.
Other Identifiers: DOI: 10.24818/amp/2018.30-03
JEL: Е62, Н61, Н71, Н77
Appears in Collections:Статті та доповіді ЕПФ

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