Regional heterogeneity of income tax in the russian federation: The experience of the quantitative analysis and regulatory issues
The paper implemented a comprehensive economic and statistical analysis of heterogeneity of tax revenues in the regions of the Russian Federation, revealing the contradictory trends of reducing differentiation in tax bases while increasing unevenness in tax revenues. The study identified the basic f...
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ir-20.500.12258-34062020-07-31T12:31:31Z Regional heterogeneity of income tax in the russian federation: The experience of the quantitative analysis and regulatory issues Dzhurbina, E. M. Джурбина, Е. М. Fateev, D. I. Фатеев, Д. И. Gross regional product Regional development Tax revenues The paper implemented a comprehensive economic and statistical analysis of heterogeneity of tax revenues in the regions of the Russian Federation, revealing the contradictory trends of reducing differentiation in tax bases while increasing unevenness in tax revenues. The study identified the basic factors and causes of differentiation of income by certain types of taxes. The prospects of regulation of regional heterogeneity based on the transformation of the order of transfer of taxes through the levels of the budget system is critically evaluated 2018-11-14T08:32:17Z 2018-11-14T08:32:17Z 2016 Статья Dzhurbina, E.M., Fateev, D.I. Regional heterogeneity of income tax in the russian federation: The experience of the quantitative analysis and regulatory issues // International Review of Management and Marketing. - 2016. - Volume 6. - Issue 5. - Pages 143-148 https://www.scopus.com/record/display.uri?eid=2-s2.0-84982915286&origin=resultslist&sort=plf-f&src=s&nlo=1&nlr=20&nls=afprfnm-t&affilName=north+caucasus+federal+university&sid=03ea96b2c3ada20bbc95b4429e7dcd10&sot=afnl&sdt=sisr&cluster=scopubyr%2c%222016%22%2ct&sl=53&s=%28AF-ID%28%22North+Caucasus+Federal+University%22+60070541%29%29&ref=%28Regional+heterogeneity+of+income+tax+in+the+russian+federation%3a+The+experience+of+the+quantitative+analysis+and+regulatory+issues%29&relpos=0&citeCnt=1&searchTerm= http://hdl.handle.net/20.500.12258/3406 en International Review of Management and Marketing application/pdf Econjournals |
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language |
English |
topic |
Gross regional product Regional development Tax revenues |
spellingShingle |
Gross regional product Regional development Tax revenues Dzhurbina, E. M. Джурбина, Е. М. Fateev, D. I. Фатеев, Д. И. Regional heterogeneity of income tax in the russian federation: The experience of the quantitative analysis and regulatory issues |
description |
The paper implemented a comprehensive economic and statistical analysis of heterogeneity of tax revenues in the regions of the Russian Federation, revealing the contradictory trends of reducing differentiation in tax bases while increasing unevenness in tax revenues. The study identified the basic factors and causes of differentiation of income by certain types of taxes. The prospects of regulation of regional heterogeneity based on the transformation of the order of transfer of taxes through the levels of the budget system is critically evaluated |
format |
Статья |
author |
Dzhurbina, E. M. Джурбина, Е. М. Fateev, D. I. Фатеев, Д. И. |
author_facet |
Dzhurbina, E. M. Джурбина, Е. М. Fateev, D. I. Фатеев, Д. И. |
author_sort |
Dzhurbina, E. M. |
title |
Regional heterogeneity of income tax in the russian federation: The experience of the quantitative analysis and regulatory issues |
title_short |
Regional heterogeneity of income tax in the russian federation: The experience of the quantitative analysis and regulatory issues |
title_full |
Regional heterogeneity of income tax in the russian federation: The experience of the quantitative analysis and regulatory issues |
title_fullStr |
Regional heterogeneity of income tax in the russian federation: The experience of the quantitative analysis and regulatory issues |
title_full_unstemmed |
Regional heterogeneity of income tax in the russian federation: The experience of the quantitative analysis and regulatory issues |
title_sort |
regional heterogeneity of income tax in the russian federation: the experience of the quantitative analysis and regulatory issues |
publisher |
Econjournals |
publishDate |
2018 |
url |
https://www.scopus.com/record/display.uri?eid=2-s2.0-84982915286&origin=resultslist&sort=plf-f&src=s&nlo=1&nlr=20&nls=afprfnm-t&affilName=north+caucasus+federal+university&sid=03ea96b2c3ada20bbc95b4429e7dcd10&sot=afnl&sdt=sisr&cluster=scopubyr%2c%222016%22%2ct&sl=53&s=%28AF-ID%28%22North+Caucasus+Federal+University%22+60070541%29%29&ref=%28Regional+heterogeneity+of+income+tax+in+the+russian+federation%3a+The+experience+of+the+quantitative+analysis+and+regulatory+issues%29&relpos=0&citeCnt=1&searchTerm= https://dspace.ncfu.ru/handle/20.500.12258/3406 |
work_keys_str_mv |
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