Comparative Analysis of Municipal Entities of the Tambov Region in Terms of Tax Revenue
Abstract
In the modern scientific literature, there is a fair amount of publications devoted to study of tax potential of the country and constituent entities, while the municipal tax potential is less well understood. This article analyses municipal tax potential on the example of one of the constituent entities of Russia - the Tambov region. Using multidimensional classification, the authors selected municipal entities of the Tambov region with the highest tax revenue and determine their socio-economic characteristics for 2013 and 2016. Comparative analysis of the composition of municipal entities included in clusters revealed a specific formation dynamic of municipal tax potential in the region. The authors obtained consolidated characteristics of territories with a maximum and a minimum level of tax potential and give generalized description of growth centers and territories with low rates of socio-economic development.
About the Authors
Vladimir S. MkhitarianRussian Federation
Dr. Sci. (Econ.), Professor, Head, Department of Statistics and Data Analysis, Faculty of Economic Sciences
20, Myasnitskaya St., Moscow, 101000
Galina L. Popova
Russian Federation
Cand. Sci. (Econ.), Docent, Department of Economic Security and Quality
106, Sovetskaya St., Tambov, 392000
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Review
For citations:
Mkhitarian V.S., Popova G.L. Comparative Analysis of Municipal Entities of the Tambov Region in Terms of Tax Revenue. Voprosy statistiki. 2018;25(8):25-35. (In Russ.)