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ОЦЕНКА ФАКТОРОВ, ВЛИЯЮЩИХ НА НАЛОГОВЫЕ ПОСТУПЛЕНИЯ В БЮДЖЕТ РЕГИОНОВ
The purpose of this article is to identify and estimation of factors affecting tax revenues to the Russian’s regional budgets. The following factors were highlighted: the gross regional product, the average wage level, the inflation rate, the share of unprofitable organizations in the region, the level of employment, the share of the agricultural sector, investment in fixed assets and the share of exports. Also, the model included information on the areas of advanced socio-economic development in the region. The study was conducted using open data for 83 regions of the Russian Federation from 2010 to 2017, the total of 664 observations. Through the least-squares estimate of a model with fixed effects, a significant impact of the studied parameters was established. Thus, in this paper, common features for all regions are established in the context of the analyzed indicators’ impact. The results of this study may be used in forecasting the revenue of regional budgets.