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Crises and taxes and charges payable in the regions of the Central Federal District

Vol. 21, Iss. 11, NOVEMBER 2018

Received: 19 August 2016

Received in revised form: 5 September 2016

Accepted: 30 September 2016

Available online: 16 November 2018

Subject Heading: Tax and taxation

JEL Classification: С38, Е62, М21, О49, P25

Pages: 1281–1293

Popova G.L. Tambov State Technical University, Tambov, Russian Federation

ORCID id: not available

Subject The crisis processes of 2009 and 2014 have different nature and behavior. The article analyzes the formation of tax debt depending on economic activity in regions.
Objectives The objective of the study is to review trends in tax liabilities during crisis.
Methods The study employs methods of systems research (analysis and synthesis) and economic and statistical analysis.
Results In 2009, taxes and charges in arrears per one employed person were higher than in 2014. I identified the relationship in the formation of arrears based on economic activity, which was not observed in 2009. Multifaceted classifications of regions by economic activities, which were built for the years under investigation, had significant differences.
Conclusions and Relevance During crises, there were significant differences in the formation of tax liabilities in the regions of the Central Federal District. The study reveals amplification of differentiation between regions.

Keywords: analysis, statistics, debt, tax, region


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