Shumkov A.S.Russian Presidential Academy of National Economy and Public Administration (Vladimir Branch), Vladimir, Russian Federation shumkov_aleksej@mail.ru
Importance The article deals with the problems of fiscal capacity of the regions of the Russian Federation, including the municipalities of the Moscow region; requirements for the level of estimated fiscal capacity of municipalities on the techniques that enable one to map their tax revenues; the spatial differentiation factors of income of tax revenues. Objectives The paper aimed to review and rate the influence of spatial factors on the forming of the municipality's tax potential under the tax on income of individuals. Methods I am highlighting the factors shaping the tax potential of municipalities (tax base for personal income tax and the payment of personal income tax). I made a comparative analysis of the local budgets of the Moscow region on the spatial distribution of these factors in the region. I rated the influence of each factor on the formation of the financial stress of local budgets. Results Using the Moscow region case study, I have analyzed the influence of spatial factors affecting tax income on personal incomes in local budgets. I have estimated losses of local budgets under the influence of factors of external labor migration. Conclusions and Relevance The article concludes that 88% of the differences between the municipalities of the Moscow region for tax on personal income in per capita terms depend on the asymmetry in the level of pay zones and sectors taking into account losses of local budgets due to circular labor migration, or commuters. The results of this research can be applied in developing the methodology for calculating the fiscal capacity of the municipalities of the Moscow region and improvement of Law of the Moscow region of October 22, 2010 № 123/2010-OZ (as amended of July 23, 2014) "On Intergovernmental fiscal relations in the Moscow region".
Keywords: municipalities, personal income tax, local budget, territory
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