scholarly journals To the Question of Determining the Budget-Forming Industry

2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Lyudmila Kolbyagina ◽  
Anna Kireenko
Keyword(s):  
Standard Method ◽  
Economic Activity ◽  
Regional Level ◽  
Federal State ◽  
Gross Regional Product ◽  
Empirical Base ◽  
Tax Revenues ◽  
Tax Legislation ◽  
Regional Product ◽  
Regional Budgets

The article is devoted to the identification of the criterion, that allows to determine which industry can be referred to as a budget-forming one at the regional level. The empirical base of the study was formed by the data of Russian Federal State Statistics Service about the structure of gross regional product and by the data from the Federal Tax Service about the structure of tax revenues of the regional consolidated budgets by the type of the economic activity in 2017. The grouping of regions by the types of the economic activity is carried out using the standard method of multifactorial ranking. The structure of the gross regional product is revealed to be significantly different from the structure of the tax revenues of the regional budgets. It is proposed to define an industry as the budget-forming one if tax revenues from it form at least 15 % of the consolidated budget of the region. The application of this criterion shows that «Manufacturing» is the budget-forming industry in most of the regions. The offered criterion can be used to adjust the tax control directions and analyze the indicators of tax crime, it can help assess the consequences of tax legislation changes for the regional budgets.

scholarly journals ANALYSIS OF SAMARA REGION TAX POTENTIAL BASED ON ECONOMIC ACTIVITIES

2020 ◽  
pp. 12-18
Author(s):  
V. Y. Anisimova ◽  
D. V. Yudakhina
Keyword(s):  
Economic Activity ◽  
Gross Regional Product ◽  
Economic Activities ◽  
Simple Method ◽  
Tax Revenues ◽  
Regional Product

The article is devoted to the analysis of Samara region tax potential in the context of the main types of economic activity. The analysis is based on one of the methods for tax potential assessment - a simple method based on the gross regional product. The analysis of tax revenues and tax liabilities related to the main types of economic activity was carried out.

scholarly journals Alternative factor analysis of the science intensity of the invested capital in the Baikal region

2018 ◽  
Vol 212 ◽  
pp. 08015
Author(s):  
Evgeny Filatov
Keyword(s):  
Factor Analysis ◽  
Russian Federation ◽  
Economic Activity ◽  
Baikal Region ◽  
Gross Regional Product ◽  
Scientific Center ◽  
The Russian Federation ◽  
Regional Product ◽  
The Impact ◽  
Science Intensity

Factor analysis is the basic tool when conducting a comprehensive analysis of economic activity. In the factor analysis, the major attention is given to the research of internal reasons that form the specificity of the phenomenon under study and identification of generalized factors standing behind relevant specific indicators. The article deals with the analysis of the science intensity of the invested capital in the Baikal region of the Russian Federation. Science intensity is an important parameter for determining the efficiency of the economic activity. The author introduced into scientific circulation the following indicators: the science intensity of the invested capital, the science intensity of the gross regional product and the investment return of the gross regional product. The paper reveals the influence of factors affecting the change in the science intensity of the invested capital in the Baikal region of the Russian Federation, and provides methodological approaches to its calculation. The article presents the author’s analytical and systematized statistical material for the analysis of the key indicators revealing the impact of the invested capital in the Baikal region of the Russian Federation on the change of the science intensity. The research has been carried out in the framework of the scientific project of the Irkutsk Scientific Center of the Siberian Branch of the Russian Academy of Sciences No. XI.174.1.4 “Activation of the internal development potential of regions of the resource specialization (on the example of the Baikal region)”.

A systems-based approach to forecasting gross regional product using the inter-industry balance model

2020 ◽  
Vol 8 (8) ◽  
pp. 1602-1614
Author(s):  
G.N. Okhlopkov
Keyword(s):  
Mathematical Modeling ◽  
Economic Activity ◽  
Balance Model ◽  
Gross Regional Product ◽  
The Republic ◽  
Regional Product

Subject. This article explores the issues related to the system of indicators of forecasting of gross regional product and their relationship. Objectives. The article aims to justify the appropriateness of using a systems-based approach when forecasting gross regional product, based on the inter-industry balance model. Methods. For the study, I used the techniques of mathematical modeling in economics. To verify the accuracy of the forecast calculations, retrospective forecasts of the gross regional product of the Republic of Sakha (Yakutia) for 2017–2018 were carried out. Results. The article presents a developed classification of significant types of economic activity to forecast gross regional product. Conclusions. The use of a systems-based approach in the forecast calculations of gross regional product using the inter-industry balance model provides adequate forecast results.

FEATURES OF INDUSTRY-SPECIFIC TAXATION IN THE CHUVASH REPUBLIC

2020 ◽  
pp. 7-14
Author(s):  
Tatyana Yu. Vasileva
Keyword(s):  
Russian Federation ◽  
Economic Activity ◽  
Regional Economy ◽  
Tax Burden ◽  
Gross Regional Product ◽  
Sectoral Structure ◽  
Chuvash Republic ◽  
The Russian Federation ◽  
Tax Payments ◽  
Regional Product

The question of balanced redistribution of tax revenues generated in the territory of a subject of the Russian Federation is becoming more urgent. Their value depends largely on the tax burden on the regional economy, which in turn is determined not only by the system of taxes and fees currently in force, but by the sectoral structure of the economy as well. It is against this background that the peculiarities of sectoral taxation are studied on the example of such a subsidized subject of the Russian Federation as the Chuvash Republic, which is the purpose of the study. Such research methods as analytical, comparative methods of study, the grouping method, graphic images are applied. The dynamics and structure of tax revenues and gross regional product based on types of economic activity are examined and compared. It is revealed that the first place in terms of the share in the gross regional product in the Chuvash Republic is taken by manufacturing, the second place falls on trade, the third – to agriculture. At the same time in 2018–2019, manufacturing enterprises provided 47% of all tax payments of the Chuvash Republic, the second most important was trade activity (12.7% of all payments in 2019), construction accounted for 7.3% of all tax payments. Due to the fact that the tax burden on the regional economy is a criterion for assessing the impact of taxation on the socio-economic development of the region taking into account the regional tax policy and its sectoral structure, the authors present calculation of the level of actual tax burden as the ratio of mobilized tax payments to gross regional product by major types of economic activities in the Chuvash Republic. As the calculations showed, activities such as manufacturing, mining and construction bear a significant tax burden. Agriculture provided only 0.4% of received tax payments in general for Chuvashia for all activities and carries the lowest tax burden due to the peculiarities of taxation in this industry. Thus, the tax burden is extremely unevenly distributed by the types of economic activity.

scholarly journals CONCEPTUAL PRINCIPLES OF EVALUATION OF ACTIVITIES OF ENTERPRISES AND THEIR CAPITALIZATION BASED ON VALUE ADDED

2018 ◽  
Vol 20 (3(68)) ◽  
pp. 155-164
Author(s):  
YU.A. NAZARENKO
Keyword(s):  
Gross Domestic Product ◽  
Economic Activity ◽  
Value Added ◽  
Point Of View ◽  
Gross Regional Product ◽  
Conceptual Basis ◽  
Gross Value Added ◽  
Main Indicator ◽  
Adequate Representation ◽  
Regional Product

Topicality. In today's financial and economic analysis of the company's main indicators are output and profit, but they have significant disadvantages. The indicator "output" includes the results of the activities of suppliers of goods and services and, accordingly, does not provide adequate representation about the results of the enterprise itself. And the indicator "profit" reflects the interests of only the owners of the enterprise. Its use encourages lower wages, social security financing and employee training, and also indicates a contradiction between the interests of society and the owners of enterprises. All this determines the relevance of the definition of indicators that will ensure an adequate representation of the results of the enterprise and a single conceptual framework for assessing the results of economic activity at the micro, mega and macro levels. Aim and tasks. Analyze the existing indicators of assessing the effectiveness of the enterprise, to determine their main disadvantages. Consider the possibility of using the indicator �gross value added� as the main indicator of an enterprise. Conduct a comparative analysis of the possibility of using different variants of the indicator �value added� to assess the performance of an enterprise. Consider using the indicator �gross value added� as a conceptual basis for evaluating the economic activities at the micro, mega and macro levels.. Research results. As the main indicators of the enterprise, using "output" and "profit". The first indicator consists of gross value added and intermediate consumption. The latter is the result of the activities of other enterprises. In this case, the external contribution can be decisive, and therefore the indicator "output" does not provide adequate representation of the results of enterprises. Another key indicator of enterprise activity is profit. At orientation to it, payment of labor, financing of social security and training of employees is the cost of the enterprise and the less they are, the greater the profit of the enterprise. But in modern conditions, in order to ensure sustainable economic development of a separate enterprise and the country as a whole, it is important to consider that hired workers are carriers of intellectual capital. Loss or reduction of this capital may lead to more significant losses than loss of physical and financial capital. Under such conditions, it is advisable to use the indicator "gross value added" as the main indicator of the effectiveness of the enterprise. Based on this indicator, the main result of the country's economic activity (gross domestic product) and regions (gross regional product) is determined. Gross value added is a very important indicator in terms of meeting the needs of all stakeholders in the productive activity of the company's: employees, owners of the enterprise, the state. The "gross value added" indicator is the main indicator of the company's activities from the point of view of the interests of the whole society, and the indicator "profit" is the main one from the point of view of the owners of the enterprise. The presence of these two indicators reflects the contradiction between the interests of society and the owners of enterprises. The use of the indicator "gross value added" as the main indicator of the company's activity provides a single conceptual basis for assessing the results of economic activity at the micro, mega and macro levels. The study of literary sources suggests the use of different indicators "value-added" to assess the performance of the enterprise. The greatest recognition was given to the "Economic Value Added" (EVA), "Shareholder Value Added " (SVA) and "Market Value Added" (MVA). According to the results of the analysis of these indicators, it was concluded that their general disadvantage is that they reflect the interests of the owners of the enterprise, and not society. Conclusions. Gross value added has a greater analytical value than profit, because, firstly, it gives a more adequate representation of the results of enterprises, and secondly, it determines the potential for capital accumulation. The use of this indicator provides a single conceptual framework for assessing the results of economic activity at the micro, mega-and macro level, since gross domestic product (GDP) and gross regional product (GRP) consist of the gross value added of all institutional units (residents), respectively, of the country and region.

scholarly journals METHODOLOGICAL APPROACHES TO THE ASSESSMENT OF THE TAX POTENTIAL OF THE REGIONS OF UKRAINE

2021 ◽  
pp. 72-80
Author(s):  
Svitlana Demydenko ◽  
Viktor Demydenko
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Real Income ◽  
Gross Regional Product ◽  
Tax Base ◽  
Excise Tax ◽  
Advantages And Disadvantages ◽  
Tax Revenues ◽  
Potential Index ◽  
Regional Product

The article considers the essence and main properties of the tax potential of the region. The structure of tax potential, including three main components – realized, unrealized and forecasted ones – is studied. It is proved that the main sources of tax potential formation are potential tax revenues, opportunities of taxpayers, tax base resources and rates. The results of an analysis of tax revenues structure in Consolidated Budget of Ukraine for 2013–2019 have shown that the actual tax revenues, forming the realized component of the tax potential, occupy the largest share among all types of budget revenues. The main budget-forming taxes in Ukraine are personal income tax, value added tax, corporate income tax, and excise tax. The characteristics of the existing methods of assessing the tax potential in the region, their advantages and disadvantages are given. To assess the tax potential of the regions in Ukraine, the method using the index of tax potential based on gross regional product has been applied. The analysis of the tax potential index has allowed to systematize the regions of Ukraine into groups according to the indicator of tax capacity, to objectively assess the real income opportunities of each region in the country and to prove that the factors of influence on increasing tax potential should be the growth of gross regional product and income. It is proved that the assessment of tax potential is an important step in the system of tax planning and forecasting, which is based on information about the level of potential income. Based on the results of the assessment of the tax potential of the regions, it is advisable to develop measures aimed at expanding and improving the structure of the tax base, which may be prospects for further development in this area.

Tax Clusterization of Regions of the Russian Federation to Identify Territories-Drivers of Sustainable Development

2021 ◽  
pp. 138-157
Author(s):  
Elena S. Vylkova ◽  
◽  
Natalia G. Victorova ◽  
Vladimir N. Naumov ◽  
Natalia V. Pokrovskaia ◽  
...  
Keyword(s):  
Russian Federation ◽  
Value Added ◽  
Tax Administration ◽  
Murmansk Oblast ◽  
Gross Regional Product ◽  
Tax Legislation ◽  
Artificial Intelligence Technology ◽  
The Russian Federation ◽  
Tax Status ◽  
Regional Product

The relevance of tax clustering is due to the need for a competent scientifically grounded definition of territories that are drivers of economic growth. The aim of the study was to identify, on the basis of econometric methods, clusters of the regions of the Russian Federation by a set of indicators reflecting their tax status, tax administration, informatization of the tax environment. The Russian regions were grouped into clusters by a set of tax indicators based on official statistical data for 2018 using SPSS, Rstudio, Anaconda Navigator software. As a result of the anomalous values, five federal subjects were excluded from the analysis: Moscow, Sevastopol, Ingushetia, Khanty-Mansi and Yamalo-Nenets Autonomous Okrugs. Econometric analysis made it possible to conclude that there are three clusters of regions according to the analyzed parameters: 1) the least functionally proportional (7 regions), which have the lowest tax intensity of the gross regional product, the highest debt intensity of the gross regional product and the highest level of tax debt of the employed population, companies, and individual entrepreneurs; 2) medium functionally proportional (50 regions) with the lowest efficiency of tax administration, the highest coefficient of tax collection, the lowest level of taxation of the employed population and individual entrepreneurs (but not companies), the lowest level of tax debt of all analyzed subjects, and the lowest additional tax charges and sanctions for violation of tax legislation from tax audits, 3) the most comprehensively successful (22 regions), which are characterized by the highest tax intensity of the gross regional product and the highest level of tax revenues generated by the employed population, companies, and individual entrepreneurs. The regions of this cluster have the most effective taxation of value added and financial results of organizations. Among the regions of the third group, the leaders in terms of digital indicators are: Tyumen Oblast, Murmansk Oblast, Republic of Tatarstan, Leningrad Oblast. The study can develop in the following promising directions: 1) inclusion in the cluster analysis of indicators, not typical for the characteristics of the tax environment, that most fully reflect the influence of external diverse factors on the tax state of the regions; 2) extrapolation of the results to assess the tax status of the territories of other states; 3) the need to improve the tax clustering method based on artificial intelligence technology.

scholarly journals The regions of Russia: specifics of socio-economic development

2021 ◽  
Vol 13 (1) ◽  
Author(s):  
Tat’yana Pozdnyakova
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Federal District ◽  
Federal State ◽  
Gross Regional Product ◽  
Socio Economic Development ◽  
Federal Districts ◽  
The Russian Federation ◽  
Per Capita ◽  
Regional Product

The Federal District, as the highest link in the economic zoning of the Russian Federation, is the most important element of the national economic system, which largely determines the features of its functioning. The article provides an overview of the internal differences of the federal districts of the Russian Federation in terms of gross regional product. This indicator is one of the most important indicators of the specificity of the socio-economic development of the regions, and also, to a certain extent, reflects the possibility of their balanced functioning. Based on the official data presented on the website of the Federal State Statistics Service, the federal districts of Russia were ranked according to the indicator under study and their typology was presented. Within the framework of this typology, groups are identified that reflect the differences between the constituent entities of the Russian Federation in the distribution of gross regional product per capita in federal districts with its value above or below the average Russian level, respectively. Within each federal district, entities with maximum and minimum values of gross regional product per capita were identified. On this basis, an intra-district imbalance coefficient is calculated, reflecting the degree of the gap in the levels of socio-economic development of the constituent entities of the Russian Federation within the corresponding federal district. A brief description of the federal districts belonging to two different types is given in terms of the balance of their socio-economic development. The general trend of dependence of the coefficient of intra-district imbalance on the level of regional development is shown. There are some features that need to be taken into account when formulating development programmes and strategies at the federal district gape.

Estimation of factors affecting tax revenues to regional budgets

2021 ◽  
pp. 136-154
Author(s):  
Elena Lavrenchuk ◽  
Dmitriy Kirpishchikov
Keyword(s):  
Fixed Effects ◽  
Agricultural Sector ◽  
Open Data ◽  
Factors Affecting ◽  
Tax Revenues ◽  
Fixed Assets ◽  
The Russian Federation ◽  
Regional Product ◽  
Investment In Fixed Assets ◽  
Regional Budgets

The purpose of this article is to identify and estimation of factors affecting tax revenues to the Russian’s regional budgets. The study identifies the following factors: gross regional product, average wage level, inflation rate, share of unprofitable organizations in the region, employment rate, share of agricultural sector, investment in fixed assets and share of exports. The model includes information on the areas of advanced socio-economic development in the region. The study is based on open data from 83 regions of the Russian Federation from 2010 to 2017, the total of 664 observations. Through the least-squares estimate of a model with fixed effects, a significant impact of the studied parameters is established. Thus, the paper identifies common features for all regions in the context of the analyzed indicators’ impact. The results of this study may be used in forecasting the revenue of regional budgets.

scholarly journals ANALYSIS AND ASSESSMENT OF REGIONAL ECONOMIC DEVELOPMENT USING THE ANALOG MODEL OF L. R. KLEIN

2020 ◽  
pp. 56-63
Author(s):  
P. I. Kuzmin ◽  
A. G. Zinoviev
Keyword(s):  
Economic Development ◽  
Socioeconomic Development ◽  
Regional Economy ◽  
Economic Indicators ◽  
Federal State ◽  
Gross Regional Product ◽  
Regional Economic ◽  
Material Wealth ◽  
Regional Product ◽  
The Relationship

The article is devoted to the use of analysis and assessment methods for the development of the regional economy, based on a system of interrelated indicators characterizing the state and development of the region’s economy. One of these key statistics is gross regional product. Based on the gross regional product, an assessment is made of the results of production, the level of socio-economic development, the volume of material wealth of the population, the rate of economic growth, etc. The specifics of the conditions of the regional economic system, with the leading role of territorial factors in the development of socio-economic processes in the region, requires the need to formulate new approaches to assessing and analyzing the development of the regional economy that meet the requirements of a market economy. The basis of such approaches is the mechanism of using econometric methods in the process of economic and mathematical modeling of gross regional product in order to show the relationship and interdependence between the main economic indicators of the region. Using an analogue of the model L. R. Klein, the authors of this article built a system of simultaneous equations that establish the relationship between the gross regional product (GRP) and the aggregate of the main regional indicators of the Altai Territory based on statistical information from the Federal State Statistics Service in the Altai Territory. The construction of such an econometric GRP model will allow for continuous monitoring and diagnostics of the main generalizing economic indicators of the region, relying on the identified causal relationships between them, as well as identifying regional factors in the structure of the GRP, contributing to the acceleration of the socioeconomic development of the region, both in terms of the conditions for their formation and increase the efficiency of their use, and in ensuring sustainability and determining forecast estimates of the region’s economy. Based on the constructed model, the article analyzes the interconnections and interdependencies of the gross regional product on the cost of fixed assets, investments, the actual volume of household consumption and other economic indicators in comparable prices in 2016.

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