TO THE QUESTION OF THE CONCEPT AND CRITERIA OR ASSESSING THE LEVEL OF SECURITY OF REGIONAL FISCAL SPHERE
In the course of the analysis of fiscal security assessment methods, it was possible to identify the lack of a unified approach to the presented problems. Moreover, the approaches available in the scientific literature often provide for the assessment of the security of the fiscal sphere mainly at the macro level, which does not allow to take into account the regional specifics of development and functioning, neglecting the existing regional growth reserves. The purpose of the work was to develop a methodology for assessing the level of security of the fiscal sphere of the region as one of the key components that predetermine a set of threats and dangers of regional economic security, taking into account the peculiarities of the development of territories, and in particular regions with a predominant economic activity "Mining". The paper uses the method of integrated assessment based on the criterion approach with the selection of a set of indicators that most fully reflect the specifics of the regions. The presented method of calculating the integral indicator of the level of security tax-budget sphere of the region enables the assessment of five criteria: sufficiency of budget, the ratio of the budget's main parameters with the GRP, the tax burden on the budget, independent budget, social orientation and the performance budget; to compare the results with the threshold (critical) value (the justification for which is also given in the study), given the specificity of functioning and development of mining regions.