CORPORATE PROFIT TAX AND FISCAL CAPACITY IN KRASNOYARSK KRAI AND THE REPUBLIC OF TYVA IN 2007-2015
- Authors: Savelyeva E.A.1, Mironova M.N.1
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Affiliations:
- Peoples’ Friendship University of Russia (RUDN University)
- Issue: Vol 5, No 2 (2018)
- Section: Articles
- URL: https://journals.rudn.ru/in-econ/article/view/49316
- ID: 49316
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Abstract
Article is devoted to identification of dependence between receipts of corporate profit tax in budgets of Krasnoyarsk Krai and the Republic of Tyva and the level of their fiscal capacity. On the basis of attraction of instruments of mathematical modeling assessment of influence of profitable receipts from corporate profit tax of Krasnoyarsk Krai and the Republic of Tyva on their fiscal capacity is carried out.
About the authors
Ekaterina Anatolyevna Savelyeva
Peoples’ Friendship University of Russia (RUDN University)
Author for correspondence.
Email: savel.ek.an@gmail.com
Master's student at the Department of Regional Economics and Geography of the Faculty of Economics at RUDN University
117198, Moscow, Miklukho-Maklaya str., 6Marina Nikolaevna Mironova
Peoples’ Friendship University of Russia (RUDN University)
Email: mironova_mn@rudn.university
Associate Professor, Candidate of Regional Sciences, Associate Professor of the Department of Regional Economics and Geography of the Faculty of Economics of the Peoples' Friendship University of Russia
117198, Moscow, Miklukho-Maklaya str., 6References
- Povarova A. I., Pechenskaya M. A. Theoretical and Methodological Aspects of Regional Budget Security // Problems of Territorial Development. - 2010. - No. 5 (51). - P. 41-48.
- Savelyeva E. A., Mironova M. N. Formation of the Regional Budget as a Result of Corporate Income Tax Collection in the Subjects of the Siberian Federal District in 2007-15 // Socio-Economic Problems of Cities and Regions of Russia and the World: Conference Proceedings. - Moscow: RUDN University, 2017.
- Krasnoyarsk Krai Investment Portal [Electronic resource]. URL: http://krskinvest.ru
- Ministry of Natural Resources and Environment of the Russian Federation [Electronic resource]. URL: http://www.mnr.gov.ru
- RF Government Resolutions of 03.11.2007 N 745 [Electronic resource]. URL: http://www.consultant.ru/document/cons_doc_LAW_86150/
- Federal State Statistics Service. [Electronic resource]. URL: http://www.gks.ru/
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