Vasil'chenko A.D. —
Russia's Budget Tax Revenues: Statistical Evaluation and Mobilization Measures
// Taxes and Taxation. – 2019. – ¹ 5.
– P. 45 - 57.
DOI: 10.7256/2454-065X.2019.5.30101
URL: https://en.e-notabene.ru/ttmag/article_30101.html
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Abstract: The subject of the research is the statistical analysis of tax revenues into the consolidated budget of the Russian Federation as well as development of tax revenue mobilization measures in the nearest future. The author of the article examines such aspects of the topic as seasonal fluctuation of tax revenues based on the basic budget revenue generating taxes. Vasilchenko focuses on evaluating changes and structural shifts in tax revenus of consolidated budgets of the Russian Federation. Using the deflation method, the researcher evalutes methods that allow to achieve the growth of tax revenues (intensive or extensive). In this research Vasilchenko uses such research methods as analysis and synthesis, calculation of structural shift indexes, construction of additive model time series, comparative method, analysis of statistical series, expert evaluation method, averaging-out, deflation and correlation regression analysis. The author creates and tests the method of calculation of tax revenue seasonal fluctuation based on the basic budget revenue generating taxes. The author discovers that seasonal fluctuation is more intense for value-added tax which is caused by the seasonal fluctuation of salaries. Seasonal fluctuation is more typical for corporate profits tax. At the end of the article Vasilchenko offers recommendations on how to level-out cash deficiencies.