Subject The study focuses on the taxation system of the Russian Federation. It analyzes the interrelationships of the taxation system’s characteristics with the economic development of the Russian Federation. Objectives The purpose of the research is to analyze the interrelationships between the level of tax returns, interregional uneven various tax revenues and the rate of economic growth in the country. Methods For the study, we used the method of deflation of tax revenue in the regions through regional deflators and calculations of the modified Gini coefficient, coefficient of variation and the Theil index, given each particular region. As well we used methods of graphic and mathematical modeling and a correlation analysis. Results Natural resource tax, indirect taxes, and special tax regimes show the most unequal tax yield over the RF regions. Relevance The results of the research can be applied to forecast tax returns depending on the rate of economic growth of the Russian Federation. The research findings can be used in fiscal equalization.
Keywords: tax yield, inequality, Gini coefficient, coefficient of variation, Theil index, Lorenz curve, correlation ratio
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