Published in journal "Taxes and Taxation", 2016-4 in rubric "PREDICTION AND PLANNING IN TAXATION", pages 300-316.
Resume: The subject of the research is the possibility of application of quantitative indices for definition of criteria of differentiation of taxes depending on levels of the budgetary system and the algorithm of calculation of these indicators. The main purpose of the research is to develop unified quantitative criteria for distribution of taxes according to levels of the budgetary system. To fulfill the purpose, the following problems have been solved: 1) possible algorithm of calculation of similar criteria has been defined, 2) the systems of the auxiliary indicators have been developed, 3) the algorithm has been verified based on the sample data, 4) the system of indicators has been corrected according to the results of their verification. The authors develop the system of indicators for quantitative reflection of criteria of redistribution of taxes between regional and federal budget levels. The developed algorithm is checked on the basis of 22 randomly chosen territorial constituents of the Russian Federation for income tax. The criterion of mobility of tax base receives quantitative interpretation during research. The received values of coefficients are estimated from the point of view of statistical norms. The scientific novelty of the research is caused by the fact that the authors provide the qualitative interpretation of the criteria of the tax base mobility based on which profit tax revenues are distributed between federal and regional levels of the Russian Federation budget. It is concluded that theoretical criteria of distribution of taxes can be expressed through quantitative indexes. Indicators are used for percentage differentiation of taxes according to budget levels. This approach allows to distribute tax income between constituents of the Russian Federation most effectively taking into account their economic and territorial features. The priority of absolute values over the relative values on the first stages of calculation of indicators is revealed.
Keywords: mobility, tax, budget, distribution of taxes, disbalance, variation coefficient, algorithm, Russian Federation constituents, tax benefits, profits tax
E. Yu. Gracheva Osnovnye tendentsii razvitiya byudzhetnogo kontrolya v RF // Finansovoe pravo i upravlenie. - 2013. - 2. - C. 4 - 38. DOI: 10.7256/2310-0508.2013.2.9880.
Tsokova V.A. Vzaimodeystvie nalogovoy bazy i nalogovoy stavki NDS i naloga na pribyl' pri opredelenii real'noy nalogovoy nagruzki // Teoreticheskaya i prikladnaya ekonomika. - 2014. - 4. - C. 39 - 57. DOI: 10.7256/2409-8647.2014.4.12601. URL: http://www.e-notabene.ru/etc/article_12601.html
Starchild A. (2005) History of the Income Tax. International Law and Taxation Publishers, 175.
Steven R.Schneider. (2013) A partnership tax distribution menu. Business entities, no. 1, 4-18.
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki. URL: http://www.gks.ru/wps (data obrashcheniya: 11.05.2015).
Lambert P.J. (2001) The distribution and redistribution of income. Manchester: Manchester University Press, 313.
Panteghini P.M. (2007) Corporate Taxation in a Dynamic World . Springer, 32.
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF. URL: http://www.nalog.ru/rn52 (data obrashcheniya: 11.05.2015).
Chesnokova L.A., Yashina N.I. Raspredelenie naloga na pribyl' mezhdu federal'nym i regional'nym byudzhetami na osnove koeffitsienta variatsii // Nalogi i nalogooblozhenie. — 2015.-¹ 9.-S.665-673. DOI: 10.7256/1812-8688.2015.9.14638
Praktikum po teorii statistiki: ucheb. posobie/ pod red. R. A. Shmoylovoy. M.: Finansy i statistika, 2003. 416 s.
Prokopenko V. Nalog na pribyl' predpriyatiy // Vse o bukhgalterskom uchete. 2010. ¹114. S.13-17
Pushkareva V. Istoriya finansovoy mysli i politiki nalogov: uchebnoe posobie. M.: , INFRA-M, 1996. 256s.
Rybakova R.Yu. Printsipy razgranicheniya i raspredeleniya nalogov po vertikali byudzhetnoy sistemy // Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organizatsiyakh. 2004. ¹15. S. 16-21.
Balinova V.S. Statistika v voprosakh i otvetakh: Ucheb.posobie. M.: TK.Velbi, Izd-vo Prospekt, 2004. 344s.
Ermak D. Byudzhetnyy defitsit: kurs na snizhenie // Finansy. Uchet. Audit. 2012. ¹4. S. 16-18.
Mistyakov E.S., Kornilov D.A. K voprosu o vybore vesov pri nakhozhdenii integral'nykh pokazateley ekonomicheskoy dinamiki // Trudy Nizhegorodskogo gosudarstvennogo tekhnicheskogo universiteta im. R.E. Alekseeva. 2011. ¹3. S.289-299.
Correct link to this article:
just copy this link to clipboard