# Approaches To Developing Methodology For Typologizing Regional Budgets By Level Of Subsidization

### Table 3: Groups and indicators for a comprehensive assessment of the fiscal and financial and economic state of the subsidized region

 Indicator Calculation formula Normative values Group 1 – level of subsidization Subsidization coefficient ${C}_{s}={VD}_{i}}{{OR}_{i}}$VDi – volume of subsidies granted of i-region ORi – own revenues of i-region Moderate – 0.1–0.25Unsatisfactory – 0.25–0.4Crisis – >0.4 Subsidization per capita ${S}_{s}={VD}_{i}}{{PS}_{i}}$PSi – population size of i-region The higher the value, the higher the dependence of the cost of public services to the population of the region on subsidies Group 2 – budgetary sustainability Degree of balance coefficient ${C}_{b}={E}_{i}}{{R}_{i}}$Ei – expenditures of i-region;Ri – revenues of i-region <1 Share of the regional budget deficit in tax and non-tax revenues $BD={{E}_{i}-R}_{i}}{{R}_{i}-{GA}_{i}}$GAi – grant assistance to i-region 0.1–0.15 Financial dependence coefficient ${C}_{fd}={GA}_{i}}{{R}_{i}}$ The higher the value, the higher the financial dependence Group 3 – debt burden Coefficient of the ratio of the region's public debt to tax and non-tax revenues ${C}_{pd/r}={{VD}_{i}-VC}_{i}}{{R}_{i}-{GA}_{i}}$VDi – volume of public debt of i-region;VCi – volume of budget credits of i-region <0.5 – moderate0.5–1 – crisis Level of debt burden $DB={PD}_{i}}{{R}_{i}-{GA}_{i}}$ Moderate – 0.3–0.5Unsatisfactory – 0.5–0.8Crisis – >0.8 Group 4 – focus of the budget Share of social expenditures in the regional budget Доля соц расходов в региональном бюджете $SE={HE}_{i}+{SPE}_{i}+{EE}_{i}}{{E}_{i}}$HEi – health expenditures of i-region;SPEi – social policy expenditures of i-region;EEi – educational expenditures of i-region; The higher the value, the higher the role of subsidies in the social security of the region Group 5 – influence of the budget on the regional economy Share of regional (tax and non-tax) revenues in GRP $\mathrm{}{RR}_{grp}={PIT}_{i}+{CIT}_{i}+{PT}_{i}+{NR}_{i}}{{GRP}_{i}}$PITi – personal income tax of i-region;CITi – corporate income tax of i-region;PTi – property taxes of i-region;NRi – non-tax revenues of i-region;GRPi – gross regional product of i-region; The higher the value, the lower the financial stability in the region Per capita budget financing coefficient ${C}_{bf}={E}_{i}}{{PS}_{i}}$ The higher the value, the higher the provision of the regional population with budgetary funds Final summary indicator $\stackrel{-}{FSI}=\sqrt[n]{\underset{i=\mathrm{1}}{\overset{n}{\prod }}{\mathrm{Х}}_{i}}$ Moderate – 0.2–0.3Unsatisfactory – 0.3–0.4Crisis – >0.4