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Economic Analysis: Theory and Practice
 

Analyzing the impact of tax burden on labor productivity growth

Vol. 14, Iss. 32, AUGUST 2015

PDF  Article PDF Version

Received: 23 June 2015

Accepted: 30 June 2015

Available online: 8 September 2015

Subject Heading: MATHEMATICAL METHODS AND MODELS

JEL Classification: 

Pages: 60-72

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

Importance Tax regulation is the lever that enables to control the pace of economic development of territories using tax mechanisms. The issues of tax regulation of the economy are the subject of numerous publications. Researchers consider the matter from different perspectives and offer different methods of tax impact. Various mechanisms of tax regulation appeared and were implemented over 2006-2013.
     Objectives The purpose of the study is to analyze the implications of the State tax policy via assessing the relationships of tax burden and labor productivity. The objects were the regions of the Central Federal District. I reviewed the behavior of formation of the analyzed indicators from 2006 to 2013.
     Methods The study employs the methods of statistical analysis. The analysis relies on statistical data from the Federal Tax Service and the Federal State Statistics Service.
     Results The findings show that the tax burden is unevenly distributed not only by regions, but also by types of economic activity. Many types of economic activity demonstrated that the growth rate of labor productivity exceeded the growth rate of tax burden, though there were exceptions.
     Conclusions and Relevance Tax regulation does not always play a key role in the development of a number of economic activities. Therefore, to develop regional economy, there is a need to intensify the use of tax regulation.

Keywords: tax policy, region, analysis, evaluation, statistics

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