Features of the Transformation of the Budget of the Krasnodar Krai in the Period of the Pandemic for 2020
DOI:
https://doi.org/10.47451/jur2021-04-002Keywords:
Krasnodar Krai, budget transformation, covid, budget managementAbstract
One of the most important tools for regulating social and economic development is the budget occupying a central place in the financial system of the state. With the help of budget funds, the levels of social and economic development of territories are levelled, financing of industries and spheres of the national economy is provided, budget funds are directed to the development of priority areas of economic development. The object of this study was the Krasnodar Krai budget for 2020. The study purpose was to analyze the features of the budget structure of the Krasnodar Krai during the pandemic in 2020. During the study, comparative, historical and analytical methods were applied, which helped to obtain the necessary analytical materials and evaluate them. Based on the study, it was concluded that the highest index in income during the pandemic was the tax on personal income and the lowest-the tax on mining. The Krasnodar Krai budget for 2020 received more revenue than planned. Consequently, there was a positive trend and a gradual increase in the revenue part of its budget.
Downloads
References
About the approval of the main directions of the budget and tax policy of the municipality of Krasnodar for 2021 and for the planning period of 2022 and 2023. (2020). Resolution No. 4604 dated October 28, 2020. (In Russ.)
Baydetskaya, E. A. (2019). Assessment of the budget and tax policy of the Krasnodar Territory for 2019-2021. Bulletin of the Academy of Knowledge, 2 (31), 266–270. (In Russian)
Budget Code of the Russian Federation. Federal Law No. 145-FL. (1998). Ed. On April 22, 2020. (In Russ.)
Budget Expenditures. (2021). Portal of Open Budget of the Krasnodar Krai. (In Russ.) https://openbudget23region.ru/analitika/ispolnenie-byudzheta/raskhody/raskhody-byudzheta
Budget Revenues. (2021). Portal of Open Budget of the Krasnodar Krai. (In Russ.) https://openbudget23region.ru/analitika/ispolnenie-byudzheta/dokhody/dokhody-byudzheta
Gracheva, E. Y. (2020). Financial law: textbook for secondary vocational education (5th ed.). Moscow: Norma, INFRA-M. (In Russ.)
Kosynkina, E. I., & Yermoshina, T. V. (2015). Actual problems of forming budgets of the subjects of the Russian Federation. Contentus, 4 (33). Saransk: Information Mordovia. (In Russ.)
On the Implementation of the Regional Budget for 2020. (2019). The Draft Law of the Krasnodar Krai. Portal of Open Budget of the Krasnodar Krai. (In Russ.) https://openbudget23region.ru/o-byudzhete/dokumenty/ministerstvo-finansov-krasnodarskogo-kraya/1216-proekt-zakona-krasnodarskogo-kraya-ob-ispolnenii-kraevogo-byudzheta-za-2020-god
On the Regional Budget for 2020 and for the Planning Period of 2021 and 2022. (2019). Law of the Krasnodar Krai No. 4200-KZ dated December 23, 2019, as amended on December 11, 2020. (In Russ.) https://docs.cntd.ru/document/561648600
The Concept of the Budget. (2018). Portal of Open Budget of the Krasnodar Krai. (In Russ.) https://openbudget23region.ru/o-byudzhete/obshchaya-informatsiya-o-byudzhete/ponyatie-byudzheta
Published
Issue
Section
License
Copyright (c) 2025 European Scientific e-Journal
This work is licensed under a Creative Commons Attribution 4.0 International License.
The European Scientific e-Journal (ESEJ) is an open access journal. Articles are available free of charge as PDF files on the website of the European Institute for Innovation Development. PDF files can be previewed with Acrobat Reader from www.adobe.com.
All articles of the “Tuculart Student Scientific” are published under a Creative Commons Attribution 4.0 Generic (CC BY 4.0) International license.
According to the Creative Commons Attribution 4.0 Generic (CC BY 4.0) International license, the users are free to Share — copy and redistribute the material in any medium or format for any purpose, even commercially (the licensor cannot revoke these freedoms as long as you follow the license terms).
Under the following terms:
- Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
