The article identifies macroeconomic factors of trends in tax revenue of the Russian regions, which are in progressive correlation with Gross Regional Product per capita, being adjusted to industrial specialization of a local entity. The research evaluates quantitative parameters of fiscal performance of the Russian regions, where tax revenue differentiation is a considerable indicator reflecting any disparities in financial flows of the budgetary system in terms of levels and structure. The article pays special attention to baseline indicators of tax revenue and its allocation throughout the Russian regions at levels of the budgetary system. It depends on organizational and institutional diversity of the architecture of financial flows. Having analyzed tax revenue in terms of its geographical and budgetary structure, we pointed out some specifics of its generation due to geographical differentiation. The existing geographical differentiation of tax revenue determines the horizontal imbalance of the current budgetary system, which prevents regions from having homogenous taxation opportunities and reproduces the vertical imbalance. The vertical imbalance indicates the situation when interests of the federal center, as the beneficiary of tax revenue, dominate, thus causing fiscal depletion in the regions and impeding the development of internal revenue base. The increased efficiency of tax relations at the regional level is conventionally regarded as the need to strengthen fiscal decentralization, which, in its turn, can ignite a growth in tax opportunities for the region. Decentralization processes should be coupled with activities for developing the economy of distressed regions, since trivial reallocation of tax authority, due to strengthened fiscal burden inter alia, will increase differentiation of tax revenue.
Keywords: region, budget, taxes, taxation system, income
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