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

Cilt: 6 Sayı: 5 1 Haziran 2016
  • Elena M. Dzhurbina
  • Dmitriy I. Fateev
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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

Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

-

Yazarlar

Elena M. Dzhurbina Bu kişi benim

Dmitriy I. Fateev Bu kişi benim

Yayımlanma Tarihi

1 Haziran 2016

Gönderilme Tarihi

1 Haziran 2016

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2016 Cilt: 6 Sayı: 5

Kaynak Göster

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., ve 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 (01 Haziran 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 ve D. I. Fateev, “Regional Heterogeneity of Income Tax in the Russian Federation: The Experience of the Quantitative Analysis and Regulatory Issues”, IRMM, c. 6, sy 5, ss. 143–148, Haz. 2016, [çevrimiçi]. Erişim adresi: 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 (01 Haziran 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., ve 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, c. 6, sy 5, Haziran 2016, ss. 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]. 01 Haziran 2016;6(5):143-8. Erişim adresi: https://izlik.org/JA68ZC78HS