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Travel business as a source of regional taxable capacity growth

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #9, 2016

Subject The article deals with the issues of travel business. Development of tourism is inseparably associated with the multiplier effect that creates conditions for economy and tax potential growth.
Objectives The aim of the study is to analyze the trends in development of tourism and supporting economic activities from 2005 to 2014.
Methods The study employs methods of analysis and synthesis to research systems, and the statistical methods, like analysis of dynamics, correlation and regression analyses.
Results The paper presents a comparative analysis of the level of tourism development for 2009–2010 and 2013–2014. It highlights factors associated with primary and secondary sectors of tourism development, which have an impact on the growth of tax capacity of tourism.
Conclusions and Relevance There is a negative trend in the structure of Russian tourism: outbound tourism prevails over domestic one. The distribution of tax revenues from activities related to recreation, entertainment, cultural and sporting events is uneven among regions. When building regression models that characterize the impact of factors on tax revenues growth from the economic activity under investigation, I revealed structural changes.


Depopulation of rural residents in the Tambov oblast: A statistical analysis of trends

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Regional Economics: Theory and Practice, #8, 2017

Subject The article addresses demographic processes associated with the rising median age, declining working-age of rural population and intensification of migration processes.
Objectives The aim of the study is to analyze the trends in the rural population of the Tambov oblast and its structure, identify adverse factors affecting the number of rural dwellers.
Methods The study draws on methods of systems analysis, statistical methods, like coefficient and structural analysis, dynamics analysis, graphical and regression analysis. The analysis rests on statistical data for the period from 1990 to 2015.
Results The paper investigates the trends in the rural population, the impact of population growth and migratory movement on the number of people living in rural areas, and the condition of the labor market. It presents a comparative analysis of indicators characterizing the movement of urban and rural population and explores the key factors impacting these figures.
Conclusions and Relevance In 2015, the Tambov oblast faced active processes of rural population decline. It is possible to stop the negative trends through improving the living standards, including by increasing the remuneration and solving the employment problems. Diversification of economic activities will enable to create additional employment.


Tax burden and tax capacity of regions: An analysis of the interaction

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #7, 2017

Subject The article addresses tax burden as one of important tools for budget generation at different levels and State regulation of economy. Tax burden can be considered at different levels, i.e. macro, meso, micro and nanoeconomics.
Objectives The purpose of the study is to analyze the tax burden concept, similarities and differences between the tax burden and tax capacity categories, to examine the influence of sectoral structure of territories on tax capacity and budget deficit (surplus) formation.
Methods The focus is on regions of the Russian Federation. The source of statistical information is the data of the Federal State Statistics Service and Federal Tax Service. I employ correlation, cluster and component analysis.
Results The structure of economic activities of regions affects the per capita tax capacity formation. Therefore, the level of income of regional budgets depends on the structure of economic activities.
Conclusions and Relevance The paper creates prerequisites for enhancing the interest of regional authorities in developing the economic activities with high or medium tax burden. The findings enable to supplement information on specifics of development of industries in regions. The conclusions can be used in regional policy formulation.


Tax burden and tax capacity of regions: An analysis of the interaction

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: International Accounting, #2, 2019

Subject The article addresses tax burden as one of important tools for budget generation at different levels and State regulation of economy. Tax burden can be considered at different levels, i.e. macro, meso, micro and nanoeconomics.
Objectives The purpose of the study is to analyze the tax burden concept, similarities and differences between the tax burden and tax capacity categories, to examine the influence of sectoral structure of territories on tax capacity and budget deficit (surplus) formation.
Methods The focus is on regions of the Russian Federation. The source of statistical information is the data of the Federal State Statistics Service and Federal Tax Service. I employ correlation, cluster and component analysis.
Results The structure of economic activities of regions affects the per capita tax capacity formation. Therefore, the level of income of regional budgets depends on the structure of economic activities.
Conclusions and Relevance The paper creates prerequisites for enhancing the interest of regional authorities in developing the economic activities with high or medium tax burden. The findings enable to supplement information on specifics of development of industries in regions. The conclusions can be used in regional policy formulation.


Is the taxable capacity category a statistical indicator?

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #30, 2015

Importance Taxable capacity is a category, which is a subject of research from different perspectives. The category capacity is considered from the point of view of terminology, assessment methodology, management, a role in the system of macroeconomic regulation, and other areas. There are over thirty unique definitions of this category. However, there is no answer yet to the question, whether the taxable capacity category is a statistical indicator.
     Objectives The aim of the study is to analyze the possibility of applying the term statistical indicator to the taxable capacity category. The objectives are to analyze the components of the category under consideration, to review the definition of statistical indicator, and to check it against the taxable capacity category.
     Methods I apply a system approach, which includes the detailed elaboration of the category, and use the widespread formula of taxable capacity. The study analyzes each component of the taxable capacity category against the statistical indicator term.
     Results The findings show that it is possible to apply the statistical indicator term to the taxable capacity category only in the reduced form of the latter.
     Conclusions There is a need to develop a unified system to assess taxable capacity. This will enable to obtain comparable data, analyze the differentiation of territories from the taxable capacity perspective, and assess taxable capacity growth trends and reserves.


The limits of territories' taxable capacity growth

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Finance and Credit, #33, 2015

Subject The study addresses the tax capacity of territories. This category plays an important role in revenue formation of budgets at different levels. It is traditionally accepted that taxable capacity should grow over time. Therefore, the question now arises of whether there are limits of the growth and the factors constraining it.
     Objectives The study aims to define the limits of taxable capacity growth. Furthermore, the paper analyzes the factors constraining the taxable capacity building.
     Methods
The study draws on a systems approach and methods of analysis and synthesis. Tables and graphs illustrate the conclusions.
     Results
The article describes the key factors influencing the taxable capacity building. I classify these factors into two groups: from the perspective of tax burden formation, and from the perspective of tax base formation. I also examine factors associated with taxable base formation. They include financial-economic, socio-demographic, and ecological potentials. The study focuses on the constraints that hinder the development of the potentials.
     Conclusions and Relevance
The limits of taxable capacity growth depend on a group of factors, i.e. the maximum allowable combined tax rate and constraints on the growth of financial-economic, social-demographic and ecological potentials. Their systemic use results in the synergistic effect, which determines the growth of tax potential. The limits of the growth of the synergistic effect's components will determine the limits of taxable capacity growth.


Analyzing the impact of tax burden on labor productivity growth

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #32, 2015

Importance Tax regulation is the lever that enables to control the pace of economic development of territories using tax mechanisms. The issues of tax regulation of the economy are the subject of numerous publications. Researchers consider the matter from different perspectives and offer different methods of tax impact. Various mechanisms of tax regulation appeared and were implemented over 2006-2013.
     Objectives The purpose of the study is to analyze the implications of the State tax policy via assessing the relationships of tax burden and labor productivity. The objects were the regions of the Central Federal District. I reviewed the behavior of formation of the analyzed indicators from 2006 to 2013.
     Methods The study employs the methods of statistical analysis. The analysis relies on statistical data from the Federal Tax Service and the Federal State Statistics Service.
     Results The findings show that the tax burden is unevenly distributed not only by regions, but also by types of economic activity. Many types of economic activity demonstrated that the growth rate of labor productivity exceeded the growth rate of tax burden, though there were exceptions.
     Conclusions and Relevance Tax regulation does not always play a key role in the development of a number of economic activities. Therefore, to develop regional economy, there is a need to intensify the use of tax regulation.


Arrears in relation to taxes, levies, charges and tax sanctions of the regions in the Central Federal District: dynamics analysis

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Financial Analytics: Science and Experience, #20, 2015

Importance The research analyses how arrears originate in relation to taxes and levies, charges and tax sanctions within 2006 to 2013. Tax arrears have a negative effect on the budgetary system, thus substantiating its relevance as the subject of this research and article.
     Objectives The research investigates the dynamics of tax arrears in the Central Federal District and identifies key factors that cause them. The research draws upon data of the Federal State Statistics Service and Federal Tax Service.
     Methods I apply the methods of statistical analysis and graphical, correlation and regression analysis, in particular. Based on the analysis, I made my conclusions that it is possible to trace the common growing trend in tax arrears throughout the Central Federal District (in the current prices).
     Results As a result of the research, I determine that the period from 2006 to 2013 demonstrated the general growing trend in arrears in relation to taxes, levies, charges and tax sanctions (in the current prices). The indicator showed the most significant decrease in 2008. The regions are rather differentiated in terms of allocation of arrears among them. Moscow accounts for over 60% of the total arrears in the Central Federal District.
     Conclusions and Relevance
The indicator under study was mostly affected by factors at the micro-and mesolevel. The results of the research may be applicable to planning tax revenues of various budgets.


Construction and the real estate market: Analyzing the impact on tax capacity growth

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #6, 2017

Importance The construction industry and the real estate market have an impact on various areas of economic, social and environmental development of regions. An increase in construction and revitalization of the real estate market have an effect on improvement of life quality of the population and sales of goods and services. These industries create favorable conditions for the growth of tax capacity in regions.
Objectives The study aims to review the development specifics of the construction industry and the real estate market of the Central Federal District in 2015, analyze their impact on tax capacity growth and trends in economic activity and tax revenues.
Methods I employ statistical methods to review the structure and changed in the analyzed indicators, as well as the index analysis and multidimensional classification.
Results I devised integrated indices of the construction industry and real estate market development, a sectoral index of tax capacity, socio-economic development of regions and the purchasing power of the population. Calculations of integrated indices revealed a differentiation of regions in terms of development of construction industry, real estate market and purchasing power of the population, however, changes in the sectoral tax burden were insignificant. The results of multidimensional classification of regions indicated individual specifics of territories and the lack of common trends in the formation of integrated indices.
Conclusions and Relevance The findings may help supplement information on special features of sectoral development of economy in the region. The results of multidimensional classification can be used to draw up regional policies.


Evolution of interpretation of the tax potential category

Popova G.L. Tambov State Technical University, Tambov, Russian Federation ( galina2011.popova@yandex.ru )

Journal: Finance and Credit, #38, 2014

The article points out that the regional development is one of the major factors, which are interrelated with the trends of the country development and belong to the strategic national priorities. Nowadays one of the key aspects of regional development is the concept of sustainable development of a region, i.e. the substantiation of the noosphere doctrine of V. Vernadsky and the stability theory of A. Lyapunov. Creating the conditions for sustainable development of territories is the leading area of the concept implementation. This process has to contribute to the satisfaction of the present and future needs of the society. The sustainable development of a region is an ability to demonstrate stable growth within a set of key indicators (financial and economic, social, ecological, innovation, information and other) on a long-term horizon. Such development is impossible without creating appropriate conditions; therefore, there is a need to manage it competently. It is possible to achieve competent management by observing the balance of interests between the strategic stability and social and economic development. The author emphasizes that many problems initially originate at the regional level and only later they grow to the level of national dimensions. Therefore, the features of balance and stability of regional development are subject to consideration at the nation-wide level. In the conditions of global economy the estimation of the power of the State (or a region) bases on the degree of possessing the centers and instruments of managing production, commodity, financial and information processes and data-flows, rather than on gross output and availability of natural resources. The author provides a new outlook on the "tax potential" concept as a system category and traces an interrelation between the process of sustainable development of a region and the level of achieved tax potential. The study identifies evolution stages of the concept under consideration and specifics of building tax potential.


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