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Economic Analysis: Theory and Practice
 

A multidimensional classification of constituent entities of the Russian Federation by the effectiveness of tax control over personal income tax

Vol. 15, Iss. 6, JUNE 2016

PDF  Article PDF Version

Received: 17 December 2015

Received in revised form: 1 March 2016

Accepted: 25 March 2016

Available online: 28 June 2016

Subject Heading: MATHEMATICAL METHODS AND MODELS

JEL Classification: H21, H24, H26, H83

Pages: 158-171

Yashina N.I. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation
sitnicof@mail.ru

Aleksandrov E.E. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation
aee152@yandex.ru

Importance Nowadays, it is crucial to improve the quality of tax control due to the need to find additional sources of tax revenues for budget expenditure funding. Personal income tax (PIT) provides the most significant part of revenues of regional budgets, and control over its correct assessment and timely payment has certain specifics.
Objectives The study aims to classify constituent entities of the Russian Federation depending on the level of efficiency of control over personal income tax assessment and payment.
Methods We applied methods of cluster analysis to divide constituent entities of the Russian Federation into groups. The clustering is based on our uniquely developed composite indicators, which characterize the process of control over the personal income tax payment. To generate the results of clusterization, we employed the variance analysis.
Results In the first phase of the study, we calculated composite indicators, which measure the efficiency of audits of tax agents, and determined corresponding clusters. In the next phase, we grouped regions based on control efficiency. Using the cross-classification, we compared the efficiency of territorial tax bodies' performance in each of the considered categories of controlled individuals.
Conclusions The findings show the need to develop and implement a set of measures to improve the quality of planning and performing tax audits in the majority of constituent entities of the Russian Federation. Their implementation at the territorial level may improve the efficiency of control over assessment and timely payment of personal income tax.

Keywords: tax audit, personal income tax, cluster analysis, composite indicator, tax control

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