Home  Journals  Economic Analysis: Theory and Practice  25(376) - 2014 July

Macroeconomic analysis and modelling of the personal income tax for the regions of the Russian Federation

Available online: 29 June 2014

Subject Heading: Taxation

JEL Classification: 

Pages: 33-42

The article investigates the macroeconomic features of the personal income tax. There identified a number of dependences between level of tax burden for this tax and the absolute and relative incomes in the Russian regions get with and without social benefits. Authors used their own method of calculating the average tax burden, corrected tax basis and revenue for personal income tax, which is based on deflation of these indicators and cleansing them from the influence of the factor of regional economic growth. There constructed figures and regression models describing interrelation between the tax burden in which the corrected tax basis is reduced to the scale of the country, as well as between the tax burden and the corrected revenue for personal income tax, also given to the scale of the country. There implemented two clustering regions of the Russian Federation according to the pairs of indicators and draw conclusions on the relative contribution of regions in tax revenues for personal income tax across the country.

Keywords: personal income tax, level of tax burden, tax revenue, tax base, modeling interrelation, clustering regions of the Russian Federation

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