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The role of taxes in the formation of the consolidated budgets in the subjects of the Ural Federal District

Vol. 25, Iss. 7, JULY 2019

Received: 21 May 2019

Received in revised form: 4 June 2019

Accepted: 19 June 2019

Available online: 1 August 2019

Subject Heading: FISCAL SYSTEM

JEL Classification: Н21, Н61, Н62, Н77

Pages: 1626–1636

Medvedeva T.N. Kurgan State Agricultural Academy named after T.S. Maltsev, Kurgan Oblast, Ketovsky District, Lesnikovo Village, Russian Federation

ORCID id: not available

Sharapova V.M. Ural State Agrarian University, Yekaterinburg, Russian Federation

ORCID id: not available

Baturina I.N. Institute of Economics and Law of Kurgan State University, Kurgan, Russian Federation

ORCID id: not available

Farvazova E.A. Kurgan Technical School of Building Technologies and Municipal Economy, Kurgan, Russian Federation

ORCID id: not available

Subject Regional budgets play a significant role in economic development of territories and in solving social problems. However, their expenditure financing is often covered by other budget revenues. Indicators of consolidated budgets of Russia are used for government planning and forecasting. Tax revenues make up the majority of revenues of regional budgets.
Objectives The purpose of the study is to assess consolidated budget utilization from the perspective of tax component and to compare the results obtained by region.
Methods The methodology rests on the principles of systems approach to the study of fiscal performance and tax efficiency. We also employ a set of research methods and their techniques, like statistical analysis, balancing and graphical methods.
Results We measured the performance of consolidated budget implementation from the tax component perspective using the case of the Ural Federal District and its constituent entities. We determined the performance on the basis of relative indicators. The paper identifies subjects with the largest and the lowest per capita income, including tax proceeds, the share of tax revenues in the total budget revenues and the share of each region in the total tax revenues of the District. The efficiency of taxation was determined in terms of tax collection. The paper ranks the subjects of the Ural Federal District based on performance of consolidated budget implementation.
Conclusions The offered ranking method is simple and informative. It may serve as a basis for making relevant management decisions by tax authorities of the constituent entities of the Russian Federation.

Keywords: region, budget, tax, efficiency


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