Chesnokova L.A., Yashina N.I. The Allocation of Tax Between the Federal and Regional Budgets on the Basis of Variation Coefficient

Abstract: Taxes are the main source of budgeting at all levels. The efficient tax allocation mechanism is that makes the budgeting system stable. At the present time allocation of taxes between budget levels is made on the basis of the theoretical criteria that don't have a practical justification. Such approach doesn't consider territorial or economic features of the Russian Federation constituents and therefore needs to be improved. The authors of the present article suggest that we should use variation coefficients as a threshold coefficient to differentiate receipts of tax between federal and regional budgets. The purpose of the research is to develop the system of indicators that will give the most accurate calculating of the variation of the time series for all indicators for each region of the Russian Federation. The methodological basis of the calculation presented in this article includes statistical formulas and axioms. In their research the authors have used the methods of analysis and forming groups of tax and statistical data for different regions of the Russian Federation. The main result of the research is the algorithm of the profit tax allocation developed by the authors for the Belgorod Region. Based on this algorithm, variation coefficients for each of the given 12 indicators have been calculated. According to the calculations, income tax can be attributed to the two levels of the budget. The percentage allocation of the tax is planned to be performed on the basis of the theory of weighted coefficient distribution. 

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