TY  - JOUR
TT  - Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues
AU  - Dzhurbina, Elena M.
AU  - Fateev, Dmitriy I.
PY  - 2016
DA  - June
JF  - International Review of Management and Marketing
JO  - IRMM
PB  - İlhan ÖZTÜRK
WT  - DergiPark
SN  - 2146-4405
SP  - 143
EP  - 148
VL  - 6
IS  - 5
KW  - tax revenues
KW  - gross regional product
KW  - regional development
N2  - 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.
UR  - https://dergipark.org.tr/tr/pub/irmm/issue//355542
L1  - https://dergipark.org.tr/tr/download/article-file/367247
ER  -