'Analysis of the Influence of Standard Deductions from Personal Income Tax into the Budgets of Urban Districts on the Level of Their Fiscal Capacity and Attractiveness (the Case Study of Urban Districts in the Volga Federal Region of the Russian Federation)' Taxes and Taxation nbpublish.com
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Koroleva, L. P. Ermoshina, T. V. Analysis of the Influence of Standard Deductions from Personal Income Tax into the Budgets of Urban Districts on the Level of Their Fiscal Capacity and Attractiveness (the Case Study of Urban Districts in the Volga Federal Region of the Russian Federation)

Published in journal "Taxes and Taxation", 2014-1 in rubric "PREDICTION AND PLANNING IN TAXATION", pages 7-22.

Resume: The present article deals with the problem of insufficient revenues from personal income taxes to the budgets of urban districts, in particular, capitals of the Volga Federal Region, according to established standard rates of deductions from the regional budget, as well as classification of municipal governments depending on the average salary and fiscal revenue per person. The purpose of the article is to demonstrate the need for increase in standard rates of deductions from personal income tax into the budgets of urban districts, i.e. capitals that were not classified by the Strategy of Social and Economic Development of the Volga Federal Region 2020 as zones of advanced economic growth. This would raise their fiscal capacity and stop the flow of highly skilled and young workers to the regions with the higher level of economic development. The authors of the article provide the rating of the 14 urban districts of the Volga Federal Region depending on the key indicators defining the amount of revenues from personal income tax: population and average salary. The fiscal capacity of each city is estimated based on their total budget revenues and individual revenues per citizen. As a result of comparison of urban districts according to the amount of their standard rates of deductions from personal income tax, the level of their fiscal capacity and their rating position in the Top 100 Cities of Russia, the authors of the article make a conclusion that the cities that are rated higher and seem more attractive for citizens have greater rates of deductions from personal income tax than in other cities, comparable to or even exceeding them in population or average salary, thereby emphasizing the need for increase in standard rates of deductions from personal income tax into the budgets of urban districts, i.e. capitals that were not classified by the Strategy of Social and Economic Development of the Volga Federation Region 2020 as zones of advanced economic growth. This would raise their fiscal capacity and stop the flow of highly skilled and young workers to the regions with the higher level of economic development.

Keywords: tax, revenue, physical entity (person), standard rates of deduction, budget, urban district, capital, region, non-repayable receipts, fiscal capacity.

DOI: 10.7256/1812-8688.2014.1.10767

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