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Regional Economics: Theory and Practice
 

Influence of tax burden on economic growth in the Russian Federation: a regional aspect

Vol. 12, Iss. 17, MAY 2014

Available online: 4 May 2014

Subject Heading: Taxes and taxation

JEL Classification: 

Pages: 55-64

Kakaulina M.O. Amur State University, Blagoveshchensk, Amur region, Russian Federation
beuty1@mail.ru

The article deals with the problem of formation of tax burden at a regional level to coordinate the activities of state and managing subjects. On the basis of the Laffer curve concept and using the static three-factorial model by E.V. Balatsky, the author reveals some general quantitative regularities of tax load influence on economic growth in the regions that have various branch specialization. The author also determines the optimum size of tax burden in relation to economic growth in the studied regions and makes some certain suggestions on tax regulation.

Keywords: tax burden, economic growth, Laffer curve concept, econometric models, region, fiscal and technological indicators

References:

  1. Balatskii E.V. Analiz vliianiia nalogovoi nagruzki na ekonomicheskii rost s pomoshch’iu proizvodstvenno-institutsional’nykh funktsii [The analysis of tax burden influence on economic growth, using production and institutional functions]. Problemy prognozirovaniia – Problems of forecasting, 2003, no. 2, pp. 88–107.
  2. Gusev A.B. Nalogi i ekonomicheskii rost: teorii i empiricheskie otsenki [Taxes and economic growth: theories and empirical estimates]. Moscow, Ekonomika i pravo Publ., 2003, 139 p.
  3. Kakaulina M.O. Otsenka blagopriiatnosti nalogovoi nagruzki po otnosheniiu k ekonomicheskomu rostu v regionakh Dal’nego Vostoka [Evaluation of beneficial effect of tax burden in relation to economic growth in the regions of the Far East]. Prostranstvennaia ekonomika – Spatial economics, 2013, no. 2, pp. 49–64.
  4. Mel’nichuk M.V. Nalogovaia nagruzka i ekonomicheskii rost v rossiiskikh regionakh [Tax burden and economic growth in the Russian regions]. Audit i finansovyi analiz – Audit and financial analysis, 2008, no. 4, pp. 24–30.
  5. Nalogovaia reforma v Rossii v 2000-kh g. [Tax reform in Russia in the 2000-s]. Available at: Link. (In Russ.)
  6. Ogoev A.U. Ekonomicheskie problemy regionov i otraslevykh kompleksov [Economic problems of regions and branch complexes]. Problemy sovremennoi ekonomiki – Problems of modern economy, 2009, no. 1.
  7. Regiony Rossii. Sotsial’no-ekonomicheskie pokazateli. 2012: Statisticheskii sbornik [Regions of Russia. Socio-economic indexes. 2012: a statistics collection]. Rosstat Publ., 2012, 990 p.
  8. Finansy Rossii. 2004: Statisticheskii sbornik [Finance of Russia. 2004: a statistics collection]. Rosstat Publ., 2004, 332 p.
  9. Finansy Rossii. 2008: Statisticheskii sbornik [Finance of Russia. 2008: a statistics collection]. Rosstat Publ., 2008, 453 p.
  10. Finansy Rossii. 2012: Statisticheskii sbornik [Finance of Russia. 2008: a statistics collection]. Rosstat Publ., 2012, 462 p.
  11. Iakovenko D.A. Nalogi “vyzhzhennoi zemli” [“Scorched earth” taxes]. Ekspert – Expert, 2013, no. 17–18, pp. 58–60.

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