Published in journal "Taxes and Taxation", 2016-3 in rubric "TAXATION OF PHYSICAL PERSONS", pages 239-246.
Resume: The subject of the research is the personal income tax as one of the budget revenue generating sources of consolidated budgets in Central Federal District's constituents. The author compares this source of regional budget revenues to other sources. Zhuravleva underlines that personal income tax is the main source of the regional budget revenues. As a consequence, the resaercher focuses on the factors that have a positive influence on the payment of personal income tax in the Central Federal District. The research methodology includes comparative analysis and logical interpretation of the results in the form of generalizations. The basic provisions regarding the results of the analysis carried out are the following: the author of the article has described the main peculiarities of personal income tax as the source of the regional budget revenues in the Central Federal District; made a conclusion about reduction of these revenues for the majority of the Central Federal District's constituents which lowers the volume of regional budget revenues in general; noted the correlation between the sums of personal income tax in the Russian Federation constituent's budget and the wage levels in regions; defined differences in the level of personal income tax revenues per capita in the Central Federal District's constituents.
Keywords: personal income tax, regional budget system, consolidated budget of a constituent, income level, nominal (gross) wage, population, economically active population, variation in income, labor migration, regional economy
Nalogovyy kodeks RF, Glava 23.
Byudzhetnyy kodeks RF
Zhuravleva T.A., Filippov R.A. Osnovnye problemy sub'ektov TsFO po postupleniyu naloga na dokhody fizicheskikh lits v byudzhety regionov//Finansovyy analiz i audit.-2010.-¹4.-S.8-10.
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki RF-www.gks.ru
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF-www.nalog.ru
V Orlovskoy oblasti sbor NDFL ne dostig urovnya 2014 goda //Orlovskie novosti.-2016, ot 20.01-http://newsorel.ru/
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