Dondokov Z.B.-D.Buryat Scientific Centre of Siberian Branch of Russian Academy of Sciences, Ulan-Ude, Republic of Buryatia, Russian Federation dzorikto@mail.ru ORCID id: not available
Dugarzhapova D.B.Buryat Scientific Centre of Siberian Branch of Russian Academy of Sciences, Ulan-Ude, Republic of Buryatia, Russian Federation dolgor@mail.ru ORCID id: not available
Subject Tax revenues are the most important indicators characterizing the economic relations in the region. Analysis of tax payments to the budget system enables to examine the specifics of the tax revenue structure, harmonize changes in tax revenue volumes with developments in the economy of the region. Objectives The aim is to analyze changes in tax revenues by economic activity on the Republic of Buryatia case, using the input-output model. Methods We employ comparative and economic-statistical methods, and input-output analysis techniques. Results The paper examines tax revenues of the Republic of Buryatia to the consolidated budget of the Russian Federation by type of economic activity. We calculate multiplicative increment of income tax revenues by economic sector with an increase in the final demand for products, and make general conclusions. Conclusions The paper reveals instability of tax revenues in the primary sector of the economy, positive changes in the tertiary and the public sector, determines types of economic activity with maximum and minimum indicators of multiplicative increment in total income tax revenues.
Aguzarova F.S. [The role of regional and local taxes in the formation of revenues of consolidated budgets of Russian constituents]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2018, vol. 16, iss. 2, pp. 323–334. (In Russ.) URL: Link
Razdrokov E.N., Korosteleva V.V. [Forecasting the revenues from federal taxes to the consolidated budget of the Khanty-Mansi Autonomous Okrug–Yugra]. Agroprodovol'stvennaya politika Rossii = Agro-Food Policy in Russia, 2004, no. 5, pp. 25–30. (In Russ.)
Giraev V.K. [Analysis of income tax and evaluation tax burden in the Republic Dagestan]. UEPS: upravlenie, ekonomika, politika, sotsiologiya, 2016, no. 2, pp. 100–108. (In Russ.)
Meshkova D.A. [Structural analysis of tax revenues to the consolidated budget of the Russian Federation]. Vse dlya bukhgaltera = All for Accountant, 2011, no. 6, pp. 33–34. URL: Link (In Russ.)
Sharov M.K. [Analysis of tax revenues in the consolidated budget of the Republic of Crimea]. Science Time, 2016, no. 2, pp. 627–632. (In Russ.)
Shulyakova T.A. [Analysis of tax revenues to the budget]. Problemy sovremennoi ekonomiki (Novosibirsk) = Problems of Modern Economics (Novosibirsk), 2015, no. 28-1, pp. 123–126. (In Russ.)
Ermakova Yu.S. [Tax capacity in the system of fiscal federalism and promotion of regional development]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2017, vol. 10, iss. 11, pp. 1305–1320. (In Russ.) URL: Link
Romanova L.E. [Tax analysis of Federal budget revenues]. Ekonomicheskie i gumanitarnye nauki = Economics and Humanities, 2015, no. 4, pp. 74–77. URL: Link (In Russ.)
Dondokov Z.B.-D. [The Modeling of Socioeconomic Development of a Region on the Basis of Intersectorial Approach]. Vestnik Buryatskogo nauchnogo tsentra Sibirskogo otdeleniya Rossiiskoi akademii nauk, 2014, no. 2, pp. 115–119. URL: Link (In Russ.)
Dondokov Z.B.-D. Mul'tiplikatsionnye effekty v ekonomike: monografiya [Multiplier effects in economics: a monograph]. Ulan-Ude, East Siberian State Technological University Publ., 2000, 148 p.
Suleimanov M.M. [Development of tax capacity of the budgets of territories in the modernization of Russian economy]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2011, no. 43, pp. 59–64. URL: Link (In Russ.)
Chernova S.A., Adzhieva L.A. [Budgetary and tax policy of the region as factor of socio-economic development of territories]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2012, no. 42, pp. 58–64. URL: Link (In Russ.)
Dondokov Z.B.-D., Slepneva L.R., Murueva E.K., Galsandorzhieva T.N. [Analysis of tax revenues in the Republic of Buryatia: An industry-specific aspect]. Nalogi i finansovoe pravo = Taxes and Financial Law, 2015, no. 12, pp. 136–144. URL: Link (In Russ.)
Ermakova E.A. [Tax burden in the sectors of the Russian economy: Methodology and analysis]. Nalogi i finansovoe pravo = Taxes and Financial Law, 2013, no. 8, pp. 194–200. (In Russ.)
Chelyshkina Yu.A. Otrazhenie otraslevoi spetsializatsii regionov v nalogovykh postupleniyakh byudzheta. V kn.: Issledovaniya molodykh uchenykh: ekonomicheskaya teoriya, sotsiologiya, otraslevaya i regional'naya ekonomika [Impact of industry specialization of regions in tax revenues of the budget. In: Studies of young scientists: Economic theory, sociology, sectoral and regional economy]. Novosibirsk, Institute of Economics and Industrial Engineering, Siberian Branch of RAS Publ., 2015, pp. 398–402.
Kuz'mina N.A. [Evaluation of the role of the profit tax in income of regional budgets (on the example of Orenburg region)]. Juvenis Scientia, 2017, no. 6, pp. 26–28. URL: Link (In Russ.)
Grinchel' B.M., Nazarova E.A. Metody otsenki konkurentnoi privlekatel'nosti regionov: monografiya [Methods to assess the competitive attractiveness of regions: a monograph]. St. Petersburg, SUAI Publ., 2014, 244 p.
Dondokov Z.B.-D., Dyrkheev K.P., Munaev L.A. et al. [An inter-industry analysis of the economy of the Republic of Buryatia on the basis of input-output tables]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2014, no. 28, pp. 55–62. URL: Link (In Russ.)
