On some dangerous practices for supporting public sector worker

Abstract

The article studies the correctness of setting goals and establishing norms in the regional segment of social support for the population and some of the consequences of this issue. As an example, the author examines the decrees of the Governor of the Irkutsk Region on social support for public sector employees issued in the period 2017-2019. An analysis of the provisions set forth in the decrees and the approved procedures for submission of lump sum payments highlights the non-traditional methods of organizing transfers of budget funds to employees of the state and municipal organization in the region. In addition to giving budget workers the right to receive a lump sum payment on professional holidays, the decrees of the Governor of the Irkutsk Region in violation of federal law exempted these payments in the amount of RUB 1.5 billion from taxation. According to the author, the motive to avoid generally accepted mechanisms for fulfilling budget expenditure commitments could be a desire to receive unreasonable tax benefits for the regional budget by reducing payments to budgets of other levels and extra-budgetary funds. The obtained results of the research can be used to develop the guidelines for limiting the regional rule-making in the field of social support based on subjective understanding of unreasonable norms-goals.