Malkina M.Iu.Lobachevsky State University of Nizhny Novgorod- National Research University, Nizhny Novgorod, Russian Federation mmuri@yandex.ru
Balakin R.V.Lobachevsky State University of Nizhny Novgorod- National Research University, Nizhny Novgorod, Russian Federation rodion-balakin@yandex.ru
The article studies the tendencies and features of inflows of value added tax from territorial subjects of the Russian Federation in the federal budget. The authors propose and test the method establishing interconnection a level of tax burden, income tax base and VAT. The paper considers the technique of definition of the corrected tax indicators by a method of deflation and elimination of a factor of the region growth of economy that allows estimating influence on these indicators of structural shifts and tax policy in the country and regions. The authors offer and test the method of region clustering of the Russian Federation on the level of tax burden, as well as volume-adjusted VAT inflows given to scale of the country. The work concludes on quality of the tax policy in the Russian Federation in the field of VAT.
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