Giraev, V. K. The Structure and Dynamics of Tax Revenues and Their Territorial Disparity

Abstract: The article is devoted to the problems of generating tax revenues and their territorial disparity in beneficiary regions of the North Caucasian Federal District. The existing structure of tax revenues does not encourage economic development and does not allow to expand the taxable base of beneficiary regions. The researcher carried out a comprehensive analysis of the content and structure of tax revenues in the North Caucasian Federal District. In the course of research the researcher used the methods of analysis and synthesis, summary and grouping. The researcher also estimated the tax burden per taxpayer (organization paying taxes) in absolute numbers. The results described in the present research article prove the need for a differentiated approach to selecting priorities of regional tax policy in order to reduce the beneficiary capacity of the North Caucasian Federal District through involving internal resources of the region into legal economic processes. In order to achieve these targets, it is necessary to apply a comprehensive approach that would take into account the current structure of economy and tax revenues and be oriented at encouraging efficient production by the means of regular tax rebates for particular economic activities without particular reference to this or that region of the North Caucasian Federal District in general. At the same time, it is necessary to refuse from non-production tax preferences and tax rebates that do not encourage the expansion of tax capacities of a region. The researcher concludes that it would be useful to conduct an experiment and declare the North Caucasian Federal District to be the territory of economic development within the framework of the Federal Law No. 392 of December 3, 2011.

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