Financial and legal regulation of regional labor markets

   The article examines the features of financial and legal regulation of regional labor markets. It substantiates the relevance of the development of regional labor markets taking into account the implementation of the national project "Personnel", the importance of using budgetary and legal and tax-legal instruments for the development of labor and employment in the regions.

   The purpose of the article is to identify the features of financial and legal regulation of regional labor markets.

   The methodological basis of the research consists of the principles and categories of materialistic dialectics, systematic, formal-logical and formal-legal methods.

   Main results. Within the framework of the budget and tax policy of the Russian Federation and its constituent entities, the impact of budgetary and tax-legal instruments on the labor market is taken into account. Budgetary and legal regulation of regional labor markets is aimed both at increasing the collection of tax revenues related to the labor market and employment in a broad sense (not only in the framework of labor relations, but also in terms of platform employment and self-employment), and at spending federal and regional budgets to finance the implementation of federal and regional programs aimed at the effective implementation of personnel policies in the regions and stimulating the development of regional labor markets. Based on the analysis of the legislation on taxes and fees of the Russian Federation and its constituent entities, we can conclude that within the framework of labor relations, tax measures are aimed at: (1) social protection and employment of certain categories of workers (disabled people); (2) creating new jobs and maintaining existing jobs (both within the framework of the current economic situation and in various emergency situations, for example, during the coronavirus pandemic); (3) establishing and maintaining a certain level of material support for workers in the form of payment of a certain amount of average monthly wages.

   Conclusions. In connection with the need to meet the economy's demand for personnel and additional involvement in employment of various categories of workers, the development of regional labor markets taking into account the specifics of the personnel needs of specific subjects of the Russian Federation, financial and legal regulation of regional labor markets is of particular importance. It can be implemented both at the federal level, by establishing budgetary and legal and tax and legal instruments that will apply to the entire territory of the Russian Federation and provide for uniform financial and legal mechanisms. And at the regional level, taking into account the specifics of individual subjects of the Russian Federation taking into account their personnel needs, with the possibility of establishing tax benefits for certain types of taxpayers, as well as the possibility of applying additional measures of budgetary and legal incentives.

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