Methodological approach to constructing a household income account at the municipal level (the case of Russian regions)

Relevance. In the theoretical framework of the System of National Accounts, households are viewed as the ultimate recipients of income generated by the entire economy. However, research on the structure and dynamics of household income at the municipal level remains limited due to the absence of established methods for calculating such indicators.Research Objective. The study aims to develop a methodology for constructing a detailed household income account at the municipal level and to test it by using examples from Russian regions, ensuring alignment with SNA standards. The underlying hypothesis is that it is possible to create such an account using official statistical data.Data and Methods. The study draws on official data from the Federal Tax Service of Russia and Rosstat for the period 2016–2022. Data tables were developed for the municipalities of Sverdlovsk region and the Yamalo-Nenets Autonomous District, enabling automatic calculation of household income sources.Results. The proposed methodology for constructing municipal-level household income accounts closely mirrors Rosstat’s approach to calculating income sources. Verification of data convergence between regional and municipal levels showed only minor deviations (less than 1 %). The study found that Rosstat reallocates household income across territories within regions, leading to differences between municipal incomes and tax service data. Labor income and social transfers were identified as the most significant income sources for municipalities. In Sverdlovsk region, a high proportion of income from entrepreneurial activity is observed not only in Ekaterinburg, but also in many industrially developed municipalities.Conclusion. This study is part of the proposed System of Territorial Accounts and highlights the need for further research on municipal financial balances.