СРАВНИТЕЛЬНЫЙ АНАЛИЗ ФОРМУЛ РАСЧЕТА НАЛОГОВОГО ПОТЕНЦИАЛА МУНИЦИПАЛЬНЫХ ОБРАЗОВАНИЙ
Статья посвящена сравнительному анализу формул расчета налогового потенциала муниципальных образований, применяемых в Алтайском крае, являющимся дотационным регионом, и в Калужской области, являющейся регионом-донором. Применение формул для расчета финансовой помощи из вышестоящий в нижестоящие бюджеты осуществляется в России с начала 2000-х гг., а внедрение происходило по нормативных актам регионов, что определило разнообразие в конструкции формул. Анализ показал некорректную трактовку понятия налогового потенциала в Алтайском крае, что отражается на формулах расчета. Кроме того, в нормативных актах вместо формализованного вида применяется словесное описание формул расчета, не способствующее траспарентности всего процесса распределения дотаций. Рекомендации вытекают из выявленных недостатков. ; Fiscal capacity formula is a part of formula-based approach for allocation of financial support from the federal government to regional governments and from regional governments to local governments that was introduced in Russia in 2000th during reforms of the budget system. The main idea of formula-based approach is to make allocation of transfers transparent and introduce incentives for subnational governments to develop economy. Now it is very topical to understand how much this goal got due to dropping oil prices whereas oil and gas feed the Russian budget finance system. The article is devoted to comparative analysis of fiscal capacity formula for local governments of two regions. The first region is the Altai krai that receives donations from the federal budget. The second region is the Kaluga region that is a donor region. Each region developed their own formula based on general recommendations from the center. Finally, there were difference in design of formula across regions. Each element of the formula has been compared with definitions in public economics theory that unfortunately is not taught at most Russian universities that affect in negative way the use of the formula-based approach in Russia. The analysis revealed incorrect usage of fiscal capacity definition in the Altai krai that is different from the standard understanding. In addition, the normative acts use verbal description of the formula instead of formal one. This does not help transparency of the whole process of counting transfers. First, it is necessary to move from verbal explanation of formula to mathematical form. Second, fiscal capacity has to be used only in the original definition that comes from the theory of public economics.