Finance and Credit

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Finance and Credit

33(561) - 2013 September

Increase of role of banking system in tax income budgets of subjects of the Russian Federation

Vol. 19, Iss. 33, SEPTEMBER 2013

Available online: 7 September 2013

Subject Heading: Taxes and taxation

JEL Classification:

Gospodarchuck G. Doctor of Economics, Professor, the Department of Banks and Banking, the Nizhniy Novgorod State University named after N.I. Lobachevski
gosgg@yandex.ru

Gospodarchuck S. PhD in Economics, Head of the Laboratory of Modern Banking Technologies, the Nizhniy Novgorod State University named after N.I. Lobachevski
sergeyg1@yandex.ru

Malova N. PhD in Sociology, Associate Professor, the Department of Banks and Banking, the Nizhniy Novgorod State University named after N.I. Lobachevski
MalovaNG@yandex.ru

In the article institutional factors influencing the formation and territorial differentiation of tax revenues in regional budgets of the Russian Federation are revealed. The role of the banking system in the formation of regional budget revenues is presented. The method of calculation of proportions for distribution of a profit tax of banks between subjects of the Russian Federation is offered.

Keywords: inter-budget interactions, balancing of budget system, territorial differentiation of tax payments, profit tax on banks

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

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