ASSESSMENT OF THE ECONOMIC STATE OF THE RUSSIAN FEDERATION SUBJECTS BASED ON THE INDEX METHOD

Abstract

A concept of the tax revenue intensity index is introduced based on the information on tax revenues and the employmment volume in the Russian Federation subjects. This integral index reflects revenues from all types of taxes and makes it possible to assess the economic activity of the population in the subjects under the study. The analysis of the index values for the period of 2006 to 2011 shows that their distribution tends to the normal law. An example of using the tax revenue intensity index is provided. The use of the index in question for the analysis of the economic performance of the RF subjects is demonstrated. The study of tax collections in Russia is based on dimensionless standardized relative indices of the tax revenue intensity. Based on the proposed method, the distribution of the Russian Federation subjects by the tax revenue intensity index was obtained; the groups of economically active subjects and those lagging behind in the economic development are identified. The Ivanovo region was found to be the most economically weak subject of the Central Federal District. The analysis of the the most economically successful subjects of the Russian Federation - Nenets Autonomous Area and Sakhalin Region - is made. The structure of the tax revenue intensity index in the city of Sevastopol and the Republic of Crimea in 2015 is examined.

Keywords

• налог
• численность занятого населения
• индекс интенсивности налоговых поступлений
• нормальный закон распределения