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Title of Article

FACTOR ANALYSIS OF TAX REVENUE DYNAMICS IN THE SUBJECTS OF THE RUSSIAN FEDERATION USING THE DUPONT METHOD


Issue
1
Date
2014

Article type
scientific article
UDC
336.221.26
Pages
310-315
Keywords
tax revenues, tax burden, factor analysis, Dupont method.


Authors
Malkina M.Yu.
Nizhegorodskiy gosuniversitet im. N.I. Lobachevskogo

Balakin R.V.
Nizhegorodskiy gosuniversitet im. N.I. Lobachevskogo


Abstract
The article considers factor analysis of tax revenues in the regions of the Russian Federation in 2006-2011. The four factors affecting the dynamics of tax revenues are identified and the Dupont method is proposed for factor analysis of tax revenues. In addition, the results of the analysis for all the regions of the Russian Federation are given, along with the interpretation of the situation.

File (in Russian)