Gulyaev P.V.

Purpose. The study is purposed at analyzing the actual system of funding universities, and developing recommendations for optimizing the methodology for financing the costs of universities in the North-East of Russia, taking into account regional differentiation and appreciation. Methods. The normative budgetary provision of federal universities and its regulation are analyzed with the help of existing corrective coefficients, based on the principle of normative per capita financing. The analysis is based on the actual system of financing of higher education institutions-budget recipients. Results. Based on the results of the analysis, the factors of appreciation of educational services provided by universities located in regions with extreme living conditions of the population, functioning of the economy and infrastructure were identified. The main scientific result of the research is a scientifically grounded conclusion on the need for activities aimed at supporting higher educational institutions in the North-East of Russia, which ensure the solution of territorial development tasks, including by establishing special raising coefficients to the financial support standards that take into account the activities of these universities in special economic and geoclimatic conditions. Scientific novelty. The coefficients of variation were used in determining and analyzing the weight of the main categories of costs in the structure of the aggregate costs of universities. It was revealed that the current methodology for funding (subsidizing) universities, applied by the Ministry of Education and Science of the Russian Federation, does not take into account the significant differentiation of the weighting characteristics of actual costs in the structure of aggregate expenditures of universities.

The article presents research results of territories resource potentials on the subregional level. The methodological approach is suggested to aggregate primary data indicating a potential of a municipal entity based on the classic triad of economic resources: Labour, Land, Capital. Integrated indexes (including intermediate characteristics) for every municipal district are calculated based on generally accepted qualimetry method including setting of indexes, point rating system, and calculation of integral criterion as an arithmetic (or geometric) average. To formalise trends illustrating changes in potentials of municipal districts of Republic Sakha (Yakutia), comparative appraisal and data time series for the time period from 2006 to 2016 were implemented. The methodological approach proposed and the methodology to estimate resource potentials allow to conduct a comparative study of resource potentials and competitiveness of territories on the subregional level in the context of municipal districts.

Purpose. The article presents the results of a study of the features of centralized management of budget expenditures by federal institutions that implement public services at the regional level. Methods. As a hypothesis, an assumption is made about the presence of methodological collisions in the distribution system of centralized funds of funds that ensure the effective performance of the state task for the provision of public services by federal institutions. To confirm the hypothesis, an assessment was made of the influence of various factors on the estimated volume of standard costs of higher education institutions related to the fulfillment of the state task, taking into account the regional differentiation of social and economic development. Results. The impact on the estimated volume of subsidies for the indicators characterizing the costs of the university was assessed. The proposals on optimization of the distribution system of centralized funds of funds that ensure effective performance of the state task for the provision of public services by federal higher education institutions have been developed. Financing. The article was prepared with the financial support of the Russian Foundation for Basic Research (project No. 16-02-00426 "Assessment of the degree of influence of the results of economic activities of the extracting corporation on the budget process in the resource region (on the example of the Republic of Sakha (Yakutia)").

Purpose. The purpose of the study is to develop proposals for optimizing the allocation of funds from the Federal Fund of compulsory medical insurance (FFOMS) to increase subventions for Territorial mandatory medical insurance fund of the Republic of Sakha (Yakutia) (TFOMS RS (Ya)). The article presents results of research management features, including a mechanism for the allocation of funds of the Federal compulsory medical insurance fund. As a hypothesis, the author conjectured the existence of conflicts in allocation mechanism FFOMS stipulating unreasonable decrease in subventions for RS TFOMS (Ya). To confirm the hypothesis of the estimation of influence of various factors on the current amount of subvention in view of regional differentiation of socio-economic development. Methods. In order to achieve the goals and objectives the author used general scientific methods. As an information base for research the author used data from the State statistics and the Federal compulsory medical insurance fund. By scientifically organized gathering analytical database for evaluating specificity in organization of the allocation of funds is formed. The study was conducted by methods of factor and comparative analysis. Results. The study identified some inconsistencies of the basic provisions of the methodology for apportionment of FFOMS to real conditions of functioning of the OMS system at a regional level. Using the method of scientific data on the State of the object the author developed conceptual recommendations on improving the mechanism for apportioning FFOMS. Opportunities for substantiated increase of subventions for FFOMS of Republic of Sakha (Yakutia) were identified, as well as for the subjects of the Russian Federation with similar climatic and economic conditions that define considerable regional differentiation, taking into account the availability of administrative-territorial units belonging to the Russian Arctic and Far North. Scientific novelty. Based on the results of the studies of FFOMS distribution mechanism the author offers new approaches to improving the management of FFOMS, proposes new reasonable approaches to optimize the existing methods of distribution management systems FFOMS, and the development of health care systems in the Republic of Sakha (Yakutia).

Purpose. To define the specific features of the tax base organization of the individual income tax and corporate profit tax in the region of mining sector. The article provides the research results and the comparative analysis of certain characteristics of the financial system of the resource regions specializing in mineral extraction. The idea that the specific features of individual income tax (IIT) and corporate profit tax in resource regions specializing in mining arise due to the peculiar organization of work on mineral deposits is put forward as a hypothesis. Methods. To achieve the goal and solve the research problems general scientific methods have been used. As the information basis of the research the RF State Statistics and Tax Service data have been employed. By way of scientifically organized collection of information the analytical database has been formed to evaluate the specifics of public finance organization in the resource region. Through analyzing the database on GRP volume and structure in the RF regions a steady set of mineral resource regions specializing in mineral resources extraction (resource regions) is identified in the article. On the basis of statistical summary of data on GRP per capita, income and expenditure of population, individual income tax amount, corporate profit and corporate income tax, a comparative analysis in the context of resource regions has been carried out. Results. Through the method of scientific analysis of data on the state of the research object the conceptual recommendations for improving the economic management system of the resource region have been developed. The study revealed certain signs of imbalance in income and expenditure of the population, budget revenues from individual income tax and profit tax caused by mining specialization and geographical position of the regions. Scientific novelty. Based on the results of the specifics analysis of the financial system of the resource region new approaches have been proposed to improve the economic management systems in the region specializing in mineral extraction. Also, new approaches to the resource region classification have been provided. The author estimates the impact of specialization in particular minerals extraction on tax revenue of the region.

Subject. Features of the methodology Margin analysis to study the structure of the budget cost of services. Purpose. Assessing the possibility of application of the methodology of marginal analysis to study the structure of the budget cost of services. Methods. The features of the budgetary cost management services on the basis of marginal analysis. Evaluated the possibility of using the traditional methodology of cost analysis services in the cost management of autonomous institutions. Fuel specific autonomous institution analyzed using some of the methods of marginal analysis. Results and Аpplications. Based on the analysis concluded rationality of the methodology Margin analysis in cost management of autonomous institutions. The conditions excluding variable and fixed costs, in which to study the structure of budgetary cost services can be carried out by analyzing the full cost of works. Scientific novelty. Scientific novelty is to study the possibility of using traditional methods of marginal analysis to the valuation of fiscal services. Given the structural description of the model describing the relationship of output and total expenditures (a division into fixed and variable costs ), an autonomous institution. Modeled function describing the dependence of the total costs of an autonomous institution of the volume of sales of products y = f (x), which can generally be represented by a polynomial. Conclusions. To apply the methodology Margin analysis to study the structure of budgetary cost services, information is needed about changes in the quantity of service dynamics in the analyzed period ( in months ) with the exception of the zero rate, or replace them with the values ​​close to zero.