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Economic Analysis: Theory and Practice

Differentiation of regions and problems of asymmetry of tax revenue in consolidated budgets of the Federation of the Siberian Federal District

Vol. 11, Iss. 36, SEPTEMBER 2012

Available online: 4 October 2012

Subject Heading: Taxation

JEL Classification: 

Dorzieva V.V. PhD in Economics, Senior Researcher of department "Regional Economic Researches", the Buryat Scientific Center of the Siberian branch of the Russian Academy of Sciences

Chimitdorzieva E.Tc. PhD in Economics, Lecturer of department "Mathematical and Natural Sciences", the Branch of Russian State Humanitarian University, Ulan-Ude

In the article the problems of asymmetry of tax revenues in the consolidated budgets of subjects of Federation of the Siberian federal district are considered. The comparative analysis of volumes, dynamics and growth rates of the income of the consolidated budgets of subjects of Federation is carried out. It is revealed that negative influence of crisis is especially characteristic for Budget-forming taxes: profit tax and tax personal income.

Keywords: differentiation, region, consolidated budget of the Federation's tax revenue, forecasting tax revenues

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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Vol. 20, Iss. 8
August 2021