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Methodology of formation of the state financial policy in the Arctic zone of the Russian Federation
The article substantiates the need to develop a holistic state financial policy for the Arctic regions of the Russian Federation, including budget, tax and customs instruments for implementing this policy in the current economic conditions. The current financial policy system of the Russian Federation does not take into account the specific conditions of the development of the Arctic, it does not include special measures of state supervision aimed directly at supporting and stimulating the socio-economic development of the Arctic region of the Russian Federation. For Russia, investment projects in the Arctic are not just hydrocarbon production projects on the continental shelf. These projects are designed to ensure national and economic security, develop infrastructure, mineral resources, Arctic production and improve the standards and quality of life of people, including indigenous peoples of the North.The author emphasizes that currently the mechanisms for implementing the state financial policy for the Arctic zone of the Russian Federation in terms of the scientific development of the region, the need for financial resources in the priority areas of the development of the Arctic, ways of attracting them and use efficiently, are not working effectively. A method of forming the state financial policy in the Arctic region of the Russian Federation is proposed to ensure sustainable socio-economic development in strategic macro regions and to increase the effectiveness of the implementation of the Arctic policy. The article outlines the consistent formation of the mechanisms for regulating macro-regional development, which can take into account the impact of financial investments on the development of the Arctic, resource utilization factors, risk and efficiency. The stages of fiscal, tax, customs, financial and credit development, as well as financial and institutional mechanisms for the implementation of the national fiscal policy in the Arctic region of the Russian Federation were developed.