Analyzing the Impact of Macro-Economic Factors and Taxation Manoeuvre on Federal Budget Revenues in the Russian Federation

The article studies the impact of macro-economic factors, such as the US dollar rate, inflation rate, changes in the physical volume of export, drop in world prices on oil and alteration of taxation and customs legislation of the Russian Federation on revenues of the federal budget. The authors use...

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Autores principales:	E. S. Inozemtcev, O. V. Kochetygova, M. A. Katkova
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2018
Materias:	federal budget revenues taxation manoeuvre factor analysis Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/092b4dee1a234b2a85daba304eb40503
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spelling	oai:doaj.org-article:092b4dee1a234b2a85daba304eb405032021-11-15T05:20:47ZAnalyzing the Impact of Macro-Economic Factors and Taxation Manoeuvre on Federal Budget Revenues in the Russian Federation2413-28292587-925110.21686/2413-2829-2018-6-47-56https://doaj.org/article/092b4dee1a234b2a85daba304eb405032018-12-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/603https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The article studies the impact of macro-economic factors, such as the US dollar rate, inflation rate, changes in the physical volume of export, drop in world prices on oil and alteration of taxation and customs legislation of the Russian Federation on revenues of the federal budget. The authors use the integral factor analysis of the absolute growth in federal budget revenues in Russia in assumption of simultaneous changes in factors on the indicator function. Conventional methods of determinate factor analysis, including the method of chain substitution imply successive change in factors. The authors conducted qualitative estimation of the absolute growth (decline) in federal budget revenues in the Russian Federation under the influence of selected macro-economic factors and changes in taxation and customs legislation, while in conventional research only changes in factors themselves are estimated. They came to the conclusion about the insufficient compensation for the decline in customs duties on oil and oil products by the increase in tax on minerals extraction. The growth in budget revenues was shown at the expense of administrative control strengthening but not at the expense of economic growth. Recommendations were put forward aimed at the increase in investment activity through changing the procedure of depreciation charges and using resources of the foundation of national welfare.E. S. InozemtcevO. V. KochetygovaM. A. KatkovaPlekhanov Russian University of Economicsarticlefederal budget revenuestaxation manoeuvrefactor analysisEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 6, Pp 47-56 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	federal budget revenues taxation manoeuvre factor analysis Economics as a science HB71-74
spellingShingle	federal budget revenues taxation manoeuvre factor analysis Economics as a science HB71-74 E. S. Inozemtcev O. V. Kochetygova M. A. Katkova Analyzing the Impact of Macro-Economic Factors and Taxation Manoeuvre on Federal Budget Revenues in the Russian Federation
description	The article studies the impact of macro-economic factors, such as the US dollar rate, inflation rate, changes in the physical volume of export, drop in world prices on oil and alteration of taxation and customs legislation of the Russian Federation on revenues of the federal budget. The authors use the integral factor analysis of the absolute growth in federal budget revenues in Russia in assumption of simultaneous changes in factors on the indicator function. Conventional methods of determinate factor analysis, including the method of chain substitution imply successive change in factors. The authors conducted qualitative estimation of the absolute growth (decline) in federal budget revenues in the Russian Federation under the influence of selected macro-economic factors and changes in taxation and customs legislation, while in conventional research only changes in factors themselves are estimated. They came to the conclusion about the insufficient compensation for the decline in customs duties on oil and oil products by the increase in tax on minerals extraction. The growth in budget revenues was shown at the expense of administrative control strengthening but not at the expense of economic growth. Recommendations were put forward aimed at the increase in investment activity through changing the procedure of depreciation charges and using resources of the foundation of national welfare.
format	article
author	E. S. Inozemtcev O. V. Kochetygova M. A. Katkova
author_facet	E. S. Inozemtcev O. V. Kochetygova M. A. Katkova
author_sort	E. S. Inozemtcev
title	Analyzing the Impact of Macro-Economic Factors and Taxation Manoeuvre on Federal Budget Revenues in the Russian Federation
title_short	Analyzing the Impact of Macro-Economic Factors and Taxation Manoeuvre on Federal Budget Revenues in the Russian Federation
title_full	Analyzing the Impact of Macro-Economic Factors and Taxation Manoeuvre on Federal Budget Revenues in the Russian Federation
title_fullStr	Analyzing the Impact of Macro-Economic Factors and Taxation Manoeuvre on Federal Budget Revenues in the Russian Federation
title_full_unstemmed	Analyzing the Impact of Macro-Economic Factors and Taxation Manoeuvre on Federal Budget Revenues in the Russian Federation
title_sort	analyzing the impact of macro-economic factors and taxation manoeuvre on federal budget revenues in the russian federation
publisher	Plekhanov Russian University of Economics
publishDate	2018
url	https://doaj.org/article/092b4dee1a234b2a85daba304eb40503
work_keys_str_mv	AT esinozemtcev analyzingtheimpactofmacroeconomicfactorsandtaxationmanoeuvreonfederalbudgetrevenuesintherussianfederation AT ovkochetygova analyzingtheimpactofmacroeconomicfactorsandtaxationmanoeuvreonfederalbudgetrevenuesintherussianfederation AT makatkova analyzingtheimpactofmacroeconomicfactorsandtaxationmanoeuvreonfederalbudgetrevenuesintherussianfederation
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Analyzing the Impact of Macro-Economic Factors and Taxation Manoeuvre on Federal Budget Revenues in the Russian Federation

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