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ИД «Финансы и кредит»






National Interests: Priorities and Security

A study of the tax revenue growth factors of the depressed region

Vol. 19, Iss. 5, MAY 2023

Received: 21 July 2020

Received in revised form: 4 August 2020

Accepted: 18 August 2020

Available online: 16 May 2023


JEL Classification: H22, H30, R15, R58

Pages: 924–950


Lyudmila P. KOROLEVA National Research Ogarev Mordovia State University (MRSU), Saransk, Republic of Mordovia, Russian Federation


Subject. This article explores the cause-effect relationship between the tax efficiency of the depressed region's economy in the gross regional product and the macroeconomic indicators that characterize the region's socio-economic development.
Objectives. The article aims to assess the tax efficiency of the economies of the RF Volga Federal District subjects and identify factors of growth of tax revenue of depressed still potentially promising regions, considering the Republic of Mordovia as a case study.
Methods. For the study, I used the methods of economic and correlation analyses.
Results. The article identifies factors that have the most direct impact on the tax performance of the region's economy. It presents two equations of linear multiple regression, helping determine the contribution of these factors to the variation of the tax quota.
Conclusions. To reduce the differentiation of Russian entities by level and pace of socio-economic development in depressed regions, it is necessary to stimulate aggregate demand, an increase in investment, and create new high-tech industrial productions. This will contribute to the growth of tax revenues and reduce the level of subsidy of depressed regions. The models presented can be used to predict tax efficiency when the region's socio-economic development level changes.

Keywords: tax receipts, non-tax revenue, depressed region, tax efficiency, tax quota


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