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Economic Analysis: Theory and Practice
 

Analysis of differentiation of tax revenues to the regional budgets of the Russian Federation

Vol. 13, Iss. 33, SEPTEMBER 2014

Available online: 30 August 2014

Subject Heading: Taxation

JEL Classification: 

Pages: 28-36

Popova G.L. Tambov State Technical University, Tambov, Russian Federation
galina2011.popova@yandex.ru

The problem of the differentiation of socio-economic development of the regions is topical not only for Russia but for many countries of the world as well. The territorial development differences appear through a set of indicators of social, economic, financial, and environmental development of the territories. The article analyzes the differentiation of territories' development in terms of the volume of taxes, charges, and other mandatory payments in the consolidated budget of the Russian Federation. The author provides an assessment of tax revenues differentiation by federal districts of the Russian Federation on the basis of the system of statistical indicators. The study includes a graphical and tabular analysis and building tax revenue regression models.

Keywords: tax, region, analysis, differentiation, model, indicators

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