Level of calculated budgetary provision of settlements
The level of calculated budgetary provision of settlements is determined by the ratio between tax revenues per capita that can be obtained by the settlement's budget, based on the level of development and structure of the economy and (or) the tax base (tax potential), and a similar indicator averaged for urban and rural settlements within this 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 budgetary services (volume of payments) per capita1.
Federal Law No. 120-FZ dated August 20, 2004, "On Amending the Budget Code of the Russian Federation in Respect of Regulation of Inter-Budgetary Relations" dated August 20, 2004, as amended on November 29, 2014, Article 2, Subparagraph 15 // RSZ RF. 2004. No. 34. Art. 3535. ↩