Research Institute of Regional Economy of the North, Ammosov North-Eastern Federal University, Yakutsk, Russia:

P. V. Gulyaev, Director, Associate Professor, Candidate of Economic Sciences, petr_gulyaev@mail.ru

Tax deductions of mining companies form a significant part of the revenues in the regions with the mature mining industry. The size of the budget contribution directly depends on performance of each business entity operating in the region. The aim of the study is to develop a methodology to assess the effect of economic activities of mining companies on the volume of budget revenues in a mining region. The specific economic-andmathematical analysis is carried out in terms of ALROSA company in conjunction with the basic tax revenues in the consolidated budget of the Republic of Sakha (Yakutia). Heuristic models with transfer functions are developed to describe the effect of the large mining corporation performance on the consolidated revenues of the budget in a constituent entity of the Russian Federation. The proposed assessment methodology is based on the study of the closeness of correlation of the indicators as “input” and “output” parameters of the transfer functions used in the model. The relationships within the developed heuristic models are investigated. The tabular and graphical description of the transfer functions aggregating the effect of the model input parameters are given. The proposed model and methodology to assess the degree of dependence of the consolidated budget revenues in a federal subject of Russia on performance of a large corporation can be used in practice of state supervision of economy, in strategic planning and in the corporation–region relationship regulation. Business activity of mining companies considerable influences socio-economic development in the Republic of Sakha (Yakutia), including the regional budget. Therefore, in the systems of regional finance control, special emphasis should be laid on evaluation of mining company performance effect on the budget system and budgeting in the Republic.
This study was supported by the Russian Foundation for Basic Research, Project No. 16–02–00426: Estimation of effect of mining company business activity on budgeting in a mining region (in terms of the Republic of Sakha (Yakutia)).

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