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Taxes and Taxation
Reference:
M. Yu.Malkina, R. V. Balakin
Evaluation of the Concentration and Uniformity
of the Tax Revenues Distribution in the Regions of the Russian
Federation on the Basis of the Herfindahl-Hirschman, Gini and Theil Indices
// Taxes and Taxation.
2014. ¹ 11.
P. 1010-1023.
URL: https://en.nbpublish.com/library_read_article.php?id=65781
M. Yu.Malkina, R. V. Balakin Evaluation of the Concentration and Uniformity
of the Tax Revenues Distribution in the Regions of the Russian
Federation on the Basis of the Herfindahl-Hirschman, Gini and Theil Indices
Abstract:
The subject of research is the investigation into non-uniformity of the tax revenues distribution
in the regions of the Russian Federation as a whole, and tax-revenues from individual taxes and
certain types of taxes (e. g. profit tax, personal income tax, VAT, excise tax, property tax, MET and
other natural taxes, tax special regimes and state duty). The evaluation of the uniformity of distribution
is based on statistical indicators of concentration (the Herfindahl-Hirschman Index), scattering
(the Theil index), as well as the differentiation of the tax burden (the Lorenz curve and the Gini coefficient).
The purpose of research is to refine general approaches to risk assessment of certain taxes and
the Russian tax system as a whole. The research methods include: calculation and valuation of coefficients
of concentration and non-uniformity, correlation and graphical analysis. To account for the different
region size, two methods to convert indicators of concentration and dispersion into indicators
of tax revenues distribution uniformity have been proposed and tested: 1) a method of bringing the
region to the scale of the country on the basis of the region’s share in GRP (applied to the Herfindahl-
Hirschman Index); 2) a method for calculating the relative level of tax burden and accounting for the
share of regions in GRP (applied to the Theil index). The analysis of results led to the conclusion of
the high-risk revenues from MET; medium risk revenues from VAT, excise and income tax and low
risk revenues from personal income tax, property taxes, etc. The above-mentioned factors along with
the changing share of certain taxes in total tax receipts impact on the overall risk of the tax system of
the Russian Federation.
Keywords:
concentration of tax revenues, non-uniformity of tax revenues, region, risk of the tax system, Herfindahl-Hirschman index, Lorenz curve, Gini coefficient, Theil index, differentiation, GRP.
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