EN
Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues
Abstract
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.
Keywords
Details
Primary Language
English
Subjects
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Journal Section
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Publication Date
June 1, 2016
Submission Date
June 1, 2016
Acceptance Date
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Published in Issue
Year 2016 Volume: 6 Number: 5
APA
Dzhurbina, E. M., & Fateev, D. I. (2016). Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues. International Review of Management and Marketing, 6(5), 143-148. https://izlik.org/JA68ZC78HS
AMA
1.Dzhurbina EM, Fateev DI. Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues. IRMM. 2016;6(5):143-148. https://izlik.org/JA68ZC78HS
Chicago
Dzhurbina, Elena M., and Dmitriy I. Fateev. 2016. “Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues”. International Review of Management and Marketing 6 (5): 143-48. https://izlik.org/JA68ZC78HS.
EndNote
Dzhurbina EM, Fateev DI (June 1, 2016) Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues. International Review of Management and Marketing 6 5 143–148.
IEEE
[1]E. M. Dzhurbina and D. I. Fateev, “Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues”, IRMM, vol. 6, no. 5, pp. 143–148, June 2016, [Online]. Available: https://izlik.org/JA68ZC78HS
ISNAD
Dzhurbina, Elena M. - Fateev, Dmitriy 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 6/5 (June 1, 2016): 143-148. https://izlik.org/JA68ZC78HS.
JAMA
1.Dzhurbina EM, Fateev DI. Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues. IRMM. 2016;6:143–148.
MLA
Dzhurbina, Elena M., and Dmitriy I. Fateev. “Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues”. International Review of Management and Marketing, vol. 6, no. 5, June 2016, pp. 143-8, https://izlik.org/JA68ZC78HS.
Vancouver
1.Elena M. Dzhurbina, Dmitriy I. Fateev. Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues. IRMM [Internet]. 2016 Jun. 1;6(5):143-8. Available from: https://izlik.org/JA68ZC78HS