Home  Journals  International Accounting  44(290) - 2013 November

Modeling of interrelation of level of tax loading and receipts from profit tax for the regions of the Russian Federation

Available online: 4 December 2013

Subject Heading: Taxation

JEL Classification: 

The article is devoted the interrelation of level of tax burden and tax revenue. The technique to determine the relationship between these indicators is offered. In addition, for the same indicators held clustering regions of Russia. The study is conducted on the basis of analysis of data on profit tax; however, the proposed method is also applicable to other taxes and all taxes in the sum of the region. As a result, on the basis of the proposed method is modeled relationship between the average level of the tax burden and, first of all, the level of income tax, and second, the size of the tax base for income tax under consideration. The conclusions are drawn on the interpretation of the results.

Keywords: level of tax burden, tax revenue, tax base, modeling interrelation, clustering regions of the Russian Federation, tax on profits

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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