financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2024-28-3-31-42finance-2952Research ArticleНАЛОГИ И СБОРЫTAXES AND FEESИзменение структуры налоговых поступлений регионов РоссииChanges in the Structure of Tax Revenues of Russian Regionshttps://orcid.org/0000-0003-2237-5199КамалетдиновА. Ш.KamaletdinovA. Sh.

Анвар Шагизович Камалетдинов — кандидат физико-математических наук, доцент кафедры математики

Москва

Anvar Sh. Kamaletdinov — Cand. Sci. (Phys. and Mat.), Assoc. Prof. of the Department of Mathematics

Moscow

AAKsenofontov@fa.ruhttps://orcid.org/0000-0003-0672-7828КсенофонтовА. А.KsenofontovA. A.

Андрей Александрович Ксенофонтов — кандидат физико-математических наук, доцент кафедры менеджмента и инноваций

Москва

Andrey A. Ksenofontov — Cand. Sci. (Phys. and Mat.), Assoc. Prof. of the Department of Management and Innovation

Moscow

ashkamaletdinov@fa.ruФинансовый университетРоссияFinancial UniversityRussian Federation2024110720242833142Copyright © Камалетдинов А.Ш., Ксенофонтов А.А., 20242024Камалетдинов А.Ш., Ксенофонтов А.А.Kamaletdinov A.S., Ksenofontov A.A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/2952

Цель работы — обоснование использования свойства инвариантности индексного метода для исследования изменения структуры налоговых доходов регионов России в период с 2017 по 2021 г. Объектом исследования являются 85 субъектов РФ, а предметом — их финансово-экономическая деятельность. Для анализа использованы данные, предоставляемые Росстатом и ФНС РФ. Основной метод исследования — индексный — в настоящее время активно используется при проведении экономического анализа на макро- и  мезоуровнях. Но новизна исследования состоит в том, что только авторы статьи на основе индексов проводят мониторинг состояния деятельности регионов страны, основываясь на их налоговых поступлениях. Количественный анализ реализован с применением функций статистической обработки и визуализации данных языка программирования R. Межсубъектное сравнение выполнено с целью обозначения зон, требующих проведения финансово-экономической трансформации для улучшения деятельности регионов страны. Сравнение проведено не только по одному временному периоду, но и в динамике. Результаты статистического анализа показали, что предлагаемый индекс эффективности налоговых поступлений является инвариантным показателем, не зависящим от времени и произошедших изменений величины налоговых доходов. Из стационарности рассматриваемого признака следует, что значения индекса для 2017–2021 гг. можно объединить в единую однородную статистическую совокупность. Сделан вывод, что индекс эффективности можно использовать как некоторый группировочный признак для классификации субъектов Федерации. Разработанная методика может позволить интенсифицировать социально-экономический рост регионов, указывая на точки, требующие проведения изменений. В этой связи результаты проведенного анализа могут быть полезны: Министерству финансов и ФНС РФ для разработки финансовой и налоговой политики; Министерству экономического развития и администрациям субъектов РФ, обозначая зоны экономики регионов, требующих улучшения; представителям бизнес-сообщества при проведении экономического анализа регионов.

The purpose of the study is to justify the use of the invariance property of the index method to study the change in the structure of tax revenues of Russian regions in the period from 2017 to 2021. The object of the study is eighty-five regions of the Russian Federation, and the subject is their financial and economic activities. Data from Rosstat and the Russian Federation’s FTS were used for the analysis. To date, the index method is actively used in the conduct of economic analysis at the macro- and meso-levels. The novelty of the study is that only the authors of the article on the basis of indices monitor the state of activity of the regions of the country, based on their tax revenues. The quantitative analysis is implemented using the statistical processing and data visualization functions of the R programming language. The intersubjective comparison was done to identify areas that require financial and economic transformation to improve the activities of the country’s regions. The comparison is made not only for one time, but also in dynamics. The results of the statistical analysis showed that the proposed tax income effectiveness index is an invariant indicator, independent of time and changes in the amount of tax income. It follows from the stationarity of the considered feature that the index values for 2017–2021 can be combined into a single homogeneous statistical aggregate. It was concluded that the index of effectiveness could be used as a grouping feature for the classification of Federation entities. The methodology developed can allow to intensify the socio-economic growth of the regions, indicating points requiring changes. In this regard, the results of the analysis can be useful to: the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation for the development of financial and tax policy; the Ministry of Economic Development and administrations of the subjects of the Russian Federation, indicating the economic zones of regions that need to be improved; to representatives of the business community when conducting economic analysis of regions.

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The authors declare that there are no conflicts of interest present.