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Economic Analysis: Theory and Practice

Tax burden and tax capacity of regions: An analysis of the interaction

Vol. 16, Iss. 7, JULY 2017

Received: 31 May 2017

Received in revised form: 13 June 2017

Accepted: 29 June 2017

Available online: 27 July 2017


JEL Classification: C40, H25, H50, R11, R51

Pages: 13821396


Popova G.L. Tambov State Technical University, Tambov, Russian Federation

Subject The article addresses tax burden as one of important tools for budget generation at different levels and State regulation of economy. Tax burden can be considered at different levels, i.e. macro, meso, micro and nanoeconomics.
Objectives The purpose of the study is to analyze the tax burden concept, similarities and differences between the tax burden and tax capacity categories, to examine the influence of sectoral structure of territories on tax capacity and budget deficit (surplus) formation.
Methods The focus is on regions of the Russian Federation. The source of statistical information is the data of the Federal State Statistics Service and Federal Tax Service. I employ correlation, cluster and component analysis.
Results The structure of economic activities of regions affects the per capita tax capacity formation. Therefore, the level of income of regional budgets depends on the structure of economic activities.
Conclusions and Relevance The paper creates prerequisites for enhancing the interest of regional authorities in developing the economic activities with high or medium tax burden. The findings enable to supplement information on specifics of development of industries in regions. The conclusions can be used in regional policy formulation.

Keywords: budget, multidimensional classification, income, expense, deficit, gross value added


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