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Finance and Credit

9(393) - 2010 March

Estimation of tax burden differentiation level between regions of Russian Federation

Vol. 16, Iss. 9, MARCH 2010

Available online: 4 March 2010

Subject Heading: Tax policy

JEL Classification:

Kamalyan A.K. PhD, professor, head of the Department of Taxes and Law, Voronezh State Agrarian University named after K.D. Glinka, Voronezh city
art@vsau.ru

Slepokurov A.V. graduate studen, Voronezh State Agricultural University after K.D.Glinka
slepokuroff@mail.ru

In this work we analyze the level of inter-regional differentiation of tax burden by subjects of the Russian Federation. For analyzing we use Lorentz's curve and Gini coefficient which help us to find out tax burden on Federal districts Russian Federations from 2004 on 2008. On the basis of the analysis of index G the we conclude that the establishment of a marginal level of inter-regional differentiation of tax burden should be state level.

Keywords: tax burden, inter-regional differentiation, Lorentz's curve, Gini coefficient

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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