The tax system of the Russian Federation and its characteristics

The monograph discusses theoretical, methodological and practical approaches to, assessing the properties of tax systems. The theories and concepts of taxes are studied, as well as empirical approaches to modeling the relationship of the country"s tax and economic system parameters. On the example of the tax system of the Russian Federation in 2006-2017, such properties of tax systems as profitability, uniformity of taxation and risk were investigated in dynamics. A methodology for assessing the uneven taxation is proposed, on the basis of which the contribution of individual taxes and sectors to interregional differences in the level of tax return in the Russian Federation is determined. The methodology for evaluating and decomposition risk of the tax system using the portfolio approach of Markovitsa and W. Sharp is proposed. The application of this technique made it possible to determine the contribution of different taxes, industries and regions to the risk of the tax system of the country and its regions, as well as to compare the risk of tax systems of the constituent entities of the Russian Federation in the distribution of tax revenues between the three levels of the budget system. The work also proposed and tested the methodology of factor analysis of tax revenues in the Russian Federation, which made it possible to assess the impact of inflation, economic growth, the general level of tax revenue and its relative level in the regions on the growth of tax revenues in the Russian Federation and its entities in 2006-2016.
The monograph is of interest to the scientific and academic communities, government and business bodies