| Autor: |
Roman R. Nogovitsyn, Tatiana S. Sofronova, Alexey V. Novikov |
| Jazyk: |
English<br />Russian |
| Rok vydání: |
2023 |
| Předmět: |
|
| Zdroj: |
Север и рынок: формирование экономического порядка, Vol 26, Iss 2, Pp 104-116 (2023) |
| Druh dokumentu: |
article |
| ISSN: |
2220-802X |
| DOI: |
10.37614/2220-802X.2.2023.80.007 |
| Popis: |
This study was conducted in order to develop methodological approaches to the generation of financial resources for the Arctic Zone Development Fund of the Russian Federation (Arctic Fund). The object of the study is the Arctic Fund, established by the Government of the Russian Federation in December 2022. The sources of funding are the subject of the study. The relevance of this research stems from the unique characteristics of the Arctic territories, where the financial base for development relies on the social and environmental responsibility of major taxpayers. The study builds upon data from the Federal Tax Service, the Federal Treasury, the Federal Agency for Mineral Resources, and the Torgi federal information system covering the period from 2011 to 2021. The article presents an analysis of the fund’s existing sources, as identified by the Government, and proposes additional sources. Based on an analysis of tax revenue data, the study reveals insufficient financing from taxes paid by Arctic residents. Additionally, by employing comparison and grouping methods for data on Arctic deposits, it was found that the final one-time payments for these deposits consistently exceed the planned and initial payments. However, these payments were incorporated into the federal budget without specific allocation. The study formulates recommendations that suggest utilizing funds obtained from the sale of resource use rights as additional sources, ensuring targeted allocation of one-time payments associated with Arctic deposits. The study also proposes the creation of compensation funds for the accumulation of deductions from mining businesses to address losses incurred by indigenous peoples of the North. These funds could complement the Arctic Fund in accumulating budgetary resources. The practical significance of this study lies in its potential to inform the search for reasonable and appropriate sources of financing for the activities of the Arctic Fund. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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