Changes in the Structure of Tax Revenues of Russian Regions

Abstract

The purpose of the study is to justify the use of the invariance property of the index method to study the change in the structure of tax revenues of Russian regions in the period from 2017 to 2021. The object of the study is eighty-five regions of the Russian Federation, and the subject is their financial and economic activities. Data from Rosstat and the Russian Federation’s FTS were used for the analysis. To date, the index method is actively used in the conduct of economic analysis at the macro- and meso-levels. The novelty of the study is that only the authors of the article on the basis of indices monitor the state of activity of the regions of the country, based on their tax revenues. The quantitative analysis is implemented using the statistical processing and data visualization functions of the R programming language. The intersubjective comparison was done to identify areas that require financial and economic transformation to improve the activities of the country’s regions. The comparison is made not only for one time, but also in dynamics. The results of the statistical analysis showed that the proposed tax income effectiveness index is an invariant indicator, independent of time and changes in the amount of tax income. It follows from the stationarity of the considered feature that the index values for 2017–2021 can be combined into a single homogeneous statistical aggregate. It was concluded that the index of effectiveness could be used as a grouping feature for the classification of Federation entities. The methodology developed can allow to intensify the socio-economic growth of the regions, indicating points requiring changes. In this regard, the results of the analysis can be useful to: the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation for the development of financial and tax policy; the Ministry of Economic Development and administrations of the subjects of the Russian Federation, indicating the economic zones of regions that need to be improved; to representatives of the business community when conducting economic analysis of regions.