Indicators of the central government budgets were analysed in the article with use of calculation of shares of various categories and subcategories of revenues for the purpose of identification of structural features and the directions of structural transformation of budgetary revenue at central level of public administration in the federal countries from 2000 till 2015. The similarity and distinction of structures were revealed during the cluster hierarchical analysis and calculation of the Ryabtsev index. It is proved that there is no unambiguous interrelation between federal type of governance and sources of revenue of central budget. It was also revealed that budgetary revenues in the developed federal states were stabler whereas the most essential structural changes were noted in the countries with emerging economy, and the common phenomenon was distribution of receipts from taxes on income and profit and also taxes on internal operations with goods and services between budgets of various levels and also fixing taxes on the international operations to the central budget. It is found that significantly the tendency to changing in level of fiscal decentralization in federal states is not observed, except for the Russian Federation, in which financial autonomy of regions and local authorities testifies more likely about financial (so -and administrative) centralization.
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IntroductionThe choice of rational quantitative parameters and qualitative characteristics of the budgetary policy is one of the major government decisions which define the prospects of development of national economies in the long term. The volume of revenues to budgets of various levels as well as financial capacities of governments in the solution of tasks of public administration and ensuring countrie's financial sovereignty depend on revenue structure, types and rates of taxes, an order of tax base calculation, income from state ownership and providing administrative services etc. On the other hand, the level of a tax burden, model of financial behavior, comparative effectiveness of state and municipal property management, an order of distribution of tax and non-tax revenue between budgets of various levels influence health of economic climate, sharpness of political conflicts within the country between the center and territories, define degree of political responsibility of the power to electorate and conscientiousness of tax and budgetary discipline.The fundamental and complex problematic character of groundation of rational combination of the principles and the purposes, requirements and opportunities, level of fiscal decentralization and neccessity of strengthening control for accumulation and use of financial resources forces both the academic and bureaucratic elite to look for the decision in historical experience and to pay attention to other states' success stories. The specified circumstances encourage drawing closer attention to realization of various national approaches to creation of the budgetary system, fi...