TENDENCIES OF RECEIPTS OF INCOME TAX OF THE ORGANIZATIONS IN BUDGETS OF KRASNOYARSK KRAI AND THE REPUBLIC OF TYVA IN 2005 - 2015: FEATURES AND REASONS


Cite item

Full Text

Abstract

Article is devoted to identification of tendencies of dynamics and volume of collecting income tax of the organizations, and also their reasons in Krasnoyarsk Krai and the Republic of Tyva. Authors characterize features of economic activity of regions, specifics of development of manufacturing industry in them. In work impact of two economic crises of the Russian Federation on results of economic activity in these regions is considered. On the basis of the econometric analysis the assessment of influence of specific weight of the industry in structure of economy of these regions on dynamics of collecting income tax in the relevant regional budgets 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 of Economics, RUDN University

6 Miklukho-Maklaya Street, Moscow, 117198, Russian Federation

Marina Nikolaevna Mironova

Peoples’ Friendship University of Russia (RUDN University)

Email: mirmar@yandex.ru

Candidate of Geographical Sciences, Associate Professor, Associate Professor of the Department of Regional Economics and Geography of the Faculty of Economics of RUDN University

6 Miklukho-Maklaya Street, Moscow, 117198, Russian Federation

References

  1. Aleksashenko S., Mironov V., Miroshnichenko D. The Russian Crisis and the Anti-Crisis Package: Objectives, Scale, and Effectiveness // Voprosy Ekonomiki. - 2011. - No. 2. - pp. 23-49.
  2. Babeshko L. Fundamentals of Econometric Modeling: A Tutorial. - Moscow: KomKniga, 2007.
  3. Gorst M. Taxes… Profits // Direct Investments. - 2009. - No. 01 (81). - pp. 92-97.
  4. Dougherty K. Introduction to Econometrics: A Textbook for Universities: Translated from English. - Moscow: INFRA-M, 2009.
  5. Zubarevich N.V. Regions of Russia: Inequality, Crisis, Modernization. - Moscow: Independent Institute for Social Policy, 2010.
  6. Kuznetsova O.V. Regional Budgets and Interbudgetary Relations in the Context of Crisis // Regional Studies. - 2010. - No. 2 (28). - Pp. 32-41.
  7. Povarova A.I. Reducing the Fiscal Function of Corporate Income Tax: Factors and Ways to Increase It // Economic and Social Changes: Facts, Trends, Forecast. - 2014. - No. 3 (33). - Pp. 180-193.
  8. Povarova A.I., Pechenskaya M.A. Theoretical and Methodological Aspects of Regional Budget Security // Problems of Territorial Development. - 2010. - No. 5 (51). - Pp. 41-48.
  9. Russia and the World: 2016. Economy and Foreign Policy. Annual Forecast / Project Director – A.A. Dynkin, V.G. Baranovsky. – Moscow: IMEMO RAS, 2015. – 147 p. ;
  10. Savel'eva E.A., Mironova M.N. Formation of the regional budget as a result of corporate income tax collection in the constituent entities 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.
  11. Suleimanov M.M. The role of corporate income tax in forming the revenue base of regional budgets / Management. - 2015. - No. 4/56. - Pp. 42-48.
  12. Economic Geography of Russia: Textbook for university students studying in economics and management / Ed. by T.G. Morozova. – Moscow: UNITY-DANA, 2011.
  13. Economic and Social Geography of Russia. Geography of Russian National Economy Sectors: A Textbook for Universities / Ed. by V. L. Baburin, M. P. Ratanova. - Moscow: Librokom Book House, 2013.
  14. Kholina V. N., Mironova M. N. The Russian Economic Space: Evolution during Periods of Performance, Growth, and Crisis (1990-2010) // Miscellanea Geographica. - 2012. - Vol. 16. - No. 1. - Pp. 23-28.
  15. Zubarevich N. V. The Crisis in Russia — Regional Projection: What to Expect and What to Prepare for // Open Russia Club, 2016. [Electronic resource]. URL: https://openrussia.org/post/view/12636/
  16. Investment Portal of Krasnoyarsk Krai [Electronic resource]. URL: krskinvest.ru
  17. Mineral Information and Analysis Center [Electronic resource]. URL: http://www.mineral.ru
  18. Official website of the Federal State Statistics Service [Electronic resource]. URL: www.gks.ru/
  19. Official portal of the Ministry of Economy of the Republic of Tuva [Electronic resource]. URL: http://www.mert.tuva.ru/directions/investment-policy/investment-projects/railway/
  20. Rating agency ("Expert RA"), [Electronic resource]. – Access mode: http://www.raexpert.ru
  21. Customs statistics of foreign trade // Federal Customs Service. Siberian Customs Administration [Electronic resource]. URL: http://stu.customs.ru

Supplementary files

Supplementary Files
Action
1. JATS XML
Download