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Year 2016, Volume: 6 Issue: 5, 143 - 148, 01.06.2016

Elena M. Dzhurbina Dmitriy I. Fateev

Abstract

Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues

Year 2016, Volume: 6 Issue: 5, 143 - 148, 01.06.2016

Elena M. Dzhurbina Dmitriy I. Fateev

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

tax revenues gross regional product regional development

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Details

Other ID JA34VU63YV
Journal Section Research Article
Authors

Elena M. Dzhurbina This is me

Dmitriy I. Fateev This is me

Publication Date June 1, 2016
Published in Issue Year 2016 Volume: 6 Issue: 5

Cite

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.
AMA Dzhurbina EM, Fateev DI. Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues. IRMM. June 2016;6(5):143-148.
Chicago 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 6, no. 5 (June 2016): 143-48.
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 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, 2016.
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 2016), 143-148.
JAMA 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, 2016, pp. 143-8.
Vancouver 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):143-8.