Analysis of tax revenues in the subjects of the Russian Federation

Abstract

The article is devoted to the tax revenues that form the budgets of the subjects of the Russian Federation. On the basis of statistical data the analysis of tax revenues of regional and local budgets, which in turn are formed by the norms of deductions, declared at the federal level, as well as established by territorial units of the upper level. On the example of the Oryol and Tyumen regions the formation of the revenue part of their budgets in the context of taxes was analyzed. On the basis of the analysis the author has made a conclusion that sufficiently large losses of multilevel budgets have at the expense of receipt in a smaller volume of taxes from profit of the organizations in connection with application of privileges for unprofitable enterprises. The conclusion is made that in modern economic conditions this privilege requires revision.