对地方社区预算提供补贴,作为包容性农村发展的一种财政机制

O. Rykovska
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引用次数: 0

摘要

在发展的各个阶段,使不同定居点和领土的财政能力平等是国家当局关注的焦点。在权力下放和注重实现可持续、包容性发展目标的背景下,改变了地区税收能力横向均衡的原则,并引入了一种新的预算关系模式。本文分析了新模式实施的结果,调查了地方预算对乡镇和城市中心的转移依赖,并将补贴视为包容性农村发展的一种机制。据确定,由于财政权力下放和通过平均增加27%的税收收入来加强社区的财政能力,补贴地方预算的份额从改革前的95%下降到2021年的75%。据估计,农村地区社区是最依赖转移支付的,在基本补贴作为支持地区财政能力的工具的接受者中,他们的份额为45.3%;乡镇社区占31%;而在城市社区中,这一比例为21.9%。事实证明,缺乏财政资源和严重依赖中央预算支持是由于农村劳动力市场薄弱和非正规就业(无税就业)占主导地位。分散的农村住区网络、较高的人均服务成本、基础设施的长期衰退以及相应的较高的恢复成本,都需要额外的补助,以维持农村地区的多功能性。考虑到前一年补贴的缺点,这突出表明有必要为农村引入特殊的财政支持机制。以地区社区基础设施补贴为例,其数额取决于农村人口的数量,证明资金的分配不符合包容性原则。进一步的研究将集中于社区的财政资源和制定在所有住区单位之间公平分配和使用的机制,以增强农村发展的包容性。俄罗斯联邦对乌克兰的战争带来的新挑战将要求发展更新的国家财政支持领土社区的方法。它将基于对战争结束时居住在社区的人数、被摧毁和受损财产的价值等的现实估计。在短期内,地方自治机构将优先考虑快速和有质量的恢复工作,重新定义具有更强包容性的社区发展战略,并现实地估计国家的发展将为哪些人服务并依靠哪些人来实现。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Subsidies of territorial communities’ budgets as a financial mechanism for inclusive rural development
Equalising the financial capacity of different settlements and territories was in the spotlight of the state authorities at all stages of development. In the context of decentralisation and focusing on goal achievement of sustainable, inclusive development, the principles of horizontal equalisation of the tax capacity of territories were changed, and a new model of budgetary relations was introduced. The article analysed the results of the new model implementation, investigated the transfer dependence of local budgets with centres in villages, towns, and cities, and considered subsidies as a mechanism for inclusive rural development. It was determined that due to financial decentralisation and strengthening of the fiscal capacity of communities through increased tax revenue by an average of 27%, the share of subsidised local budgets decreased from 95% in the pre-reform period to 75% in 2021. It is estimated that rural territorial communities are the most transfer-dependent, and among the recipients of the basic subsidy as a tool to support the territory`s fiscal capacity, their share is 45,3 %; among township communities – 31%; and among urban communities – 21,9 %. It is substantiated that the lack of financial resources and significant dependence on central budget support is due to the weak rural labour market and the predominance of informal employment (employment without taxes). And the dispersed rural settlement network, the higher cost of services per capita, the long-term decline of infrastructure and, accordingly, the higher cost of its restoration, requires additional subventions to maintain the multifunctionality of rural areas. This underlines the need to introduce special mechanisms of financial support for villages, considering the shortcomings of previous year’s subsidies. Using the example of infrastructure subvention of territorial communities, the amount of which depended on the number of the rural population, proved that the distribution of funds is inconsistent with the principles of inclusion. Further research will focus on the financial resources of communities and the development of mechanisms for equitable distribution and use among all settlement units to enhance the inclusiveness of rural development. The new challenges caused by russian federation’s war against Ukraine will require the development of updated methods of state financial support for territorial communities. It will be based on a realistic estimate of the number of people living in communities at the end of the war, the value of destroyed and damaged property, etc. In the short term, local self-government bodies will prioritise efforts for rapid and qualitative recovery, redefining community development strategies with stronger inclusiveness and realistically estimating the number of people for whom and with the help of which the development of the country will take place.
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