Abstract
The article is devoted to the construction of economic and mathematical tools for supporting decision-making on the management of intergovernmental fiscal relations. The article notes that at present an urgent need has arisen to increase the independence of local budgets by improving interbudgetary relations that promote the creation of conditions for the self-development of territories. At the same time, it is stressed that the formation of interbudgetary relations on the basis of financial assistance reduces the motivation of territorial power structures to activate innovative and investment activities. To ensure economic growth, it is necessary to build a new system of inter-budgetary relations, based on building up our own economic potential.
In interbudgetary relations, an emphasis is placed on interbudgetary regulation the share of tax revenues between sub-federation and sub-regions. The task is to determine the normatives for the of tax revenues, ensuring a compromise of the interests of the region and the municipal entity. The toolkit for the decision of the put task is offered. The toolkit includes simulation and game theory models. The simulation model reproduces the budget flows and allows estimating decisions on interbudgetary regulation. The game-theoretic model searches for compromise alternatives by solving the game in the form of mixed strategies. The image of the interface of the simulation model is given. The constructed models are embodied in software products, the work of which was demonstrated during the presentation of the results of the computer experiments.
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Streltsova, E.D., Yakovenko, I.V. (2019). Support of Dicision-Making in Interbudgetary Regulation on the Basis of Simulation Modeling. In: Solovev, D. (eds) Smart Technologies and Innovations in Design for Control of Technological Processes and Objects: Economy and Production. FarEastŠ”on 2018. Smart Innovation, Systems and Technologies, vol 139. Springer, Cham. https://doi.org/10.1007/978-3-030-18553-4_21
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DOI: https://doi.org/10.1007/978-3-030-18553-4_21
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