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Research of the methodology for tax allocation between budget levels, based on weight indices

Vol. 21, Iss. 47, DECEMBER 2015

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Received: 13 August 2015

Accepted: 1 September 2015

Available online: 24 December 2015

Subject Heading: FISCAL SYSTEM

JEL Classification: 

Pages: 57-66

Chesnokova L.A. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation

Importance A multilevel budgetary system requires special attention to tax revenues allocation between budget levels to observe the budgetary principles and equalize the opportunities of regions. Currently, all taxes in the Russian Federation are distributed based on standard criteria having no economic underpinning.
     Objectives I developed a system of indicators for certain taxes, including corporate tax, and offer an algorithm of their use to differentiate tax revenues. The main objective is to check the algorithm, using statistical methods.
     Methods I employ mathematical and statistical methods in the research. I determine the percentage ratio of tax payments to federal and regional budgets under the weighted coefficient theory.
     Results The research covers 83 subjects of the Russian Federation. They are divided by groups according to the size of anticipated tax payments. I illustrate the results on a randomly chosen subject of the Russian Federation, namely, the Belgorod oblast.
     Conclusions and Relevance The after-test analysis showed a high productivity and low probability of error of the offered algorithm. The success of the analysis suggests that it is possible to further improve the algorithm of tax allocation according to weighted coefficients. It means that it is possible to provide a mathematical justification of all distribution processes in the budgetary system. The improved and reasoned algorithm can be used by government authorities for tax revenues distribution.

Keywords: variation coefficient, tax base, budget


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