MODELING OF TAX EFFORT INTENSITY INDICES OF RUSSIAN REGIONS
https://doi.org/10.37493/2307-907X.2021.2.15
Abstract
The article is devoted to the econometric assessment of the tax effort indices of Russian regions using the tools for analyzing «stochastic frontier», which allows identifying the actual level of tax capacity implementation in the revenues of the budget system. The results of the calculations make it possible to assert that there are significant reserves of tax revenues associated with the elimination of the technical inefficiency of the fiscal administration processes. It seems that the introduction of the methodology for calculating tax effort indices into the architectonics of budgetary federalism in Russian Federation will allow monitoring and stimulating fiscally responsible behavior of the sub-federal authorities.
About the Authors
A. Savtsova
North-Caucasus Federal University
Russian Federation
Russian Federation
O. Dolgov
North-Caucasus Federal University
Russian Federation
Russian Federation
References
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Review
For citations:
Savtsova A., Dolgov O. MODELING OF TAX EFFORT INTENSITY INDICES OF RUSSIAN REGIONS. Newsletter of North-Caucasus Federal University. 2021;(2):111-120. (In Russ.) https://doi.org/10.37493/2307-907X.2021.2.15
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