Level of Calculated Budgetary Provision
The level of calculated budgetary provision is determined by the ratio of tax revenues per capita that can be obtained by the budget of a city settlement, rural settlement, or intra-city district, based on the level of economic development and structure, and (or) the tax base (tax potential), and the corresponding indicator averaged across city settlements, rural settlements, and intra-city districts within the same subject of the Russian Federation, taking into account differences in population structure, socio-economic, climatic, geographical, and other objective factors and conditions affecting the cost of providing municipal services per capita1.
Budget Code of the Russian Federation dated 31.07.1998, as amended on 2023-04-14, Article 137, paragraph 3 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3823. ↩