UDC: 336.22
BBC: У261.411.1
Vasileva T.Yu.
Features of Industry-Specific Taxation in the Chuvash Republic
Keywords: tax burden, industry-specific taxation, tax payments, tax regime
The question of balanced redistribution of tax revenues generated in the territory of a subject of the Russian Federation is becoming more urgent. Their value depends largely on the tax burden on the regional economy, which in turn is determined not only by the system of taxes and fees currently in force, but by the sectoral structure of the economy as well. It is against this background that the peculiarities of sectoral taxation are studied on the example of such a subsidized subject of the Russian Federation as the Chuvash Republic, which is the purpose of the study. Such research methods as analytical, comparative methods of study, the grouping method, graphic images are applied. The dynamics and structure of tax revenues and gross regional product based on types of economic activity are examined and compared. It is revealed that the first place in terms of the share in the gross regional product in the Chuvash Republic is taken by manufacturing, the second place falls on trade, the third – to agriculture. At the same time in 2018–2019, manufacturing enterprises provided 47% of all tax payments of the Chuvash Republic, the second most important was trade activity (12.7% of all payments in 2019), construction accounted for 7.3% of all tax payments. Due to the fact that the tax burden on the regional economy is a criterion for assessing the impact of taxation on the socio-economic development of the region taking into account the regional tax policy and its sectoral structure, the authors present calculation of the level of actual tax burden as the ratio of mobilized tax payments to gross regional product by major types of economic activities in the Chuvash Republic. As the calculations showed, activities such as manufacturing, mining and construction bear a significant tax burden. Agriculture provided only 0.4% of received tax payments in general for Chuvashia for all activities and carries the lowest tax burden due to the peculiarities of taxation in this industry. Thus, the tax burden is extremely unevenly distributed by the types of economic activity.
References
- Vasilev P.A. Analiz deyatelnosti nalogovoi sistemy na regionalnom urovne (na primere Chuashskoi Respubliki) [Analysis of the tax system at the regional level (on the example of the Chuvash Republic)]. In: Ekonomika i ekologiya: trendy, problemy, resheniya: materialy Mezhdunar. nauch.-prakt. konf. [Proc. of Sci. Conf. «Economics and ecology: trends, problems, solutions»]. Cheboksary, Chuvash University Publ., 2017, pp. 155–157.
- Vasilev P.A. Razvitie metodiki otsenki vliyaniya nalogovoi sistemy na ekonomiku regiona [Development of methods for assessing the impact of the tax system on the economy of the region]. In: Problemy i perspektivy razvitiya sotsialno-ekonomicheskogo potentsiala rossiiskikh regionov: materialy V Vseros. elektr. nauch.-prakt. konf. [Proc. of Russ. Sci. Conf. «Problems and prospects of development of social and economic potential of Russian regions»]. Cheboksary, Chuvash University Publ., 2016, 363–366.
- Dannye po formam statisticheskoi nalogovoi otchetnosti [Data on statistical tax reporting forms]. Available at: https://www.nalog.ru/rn21/related_activities/statistics and analytics/forms.
- Ofitsialnye publikatsii Chuvashstata [Official publication Chuvash statistics]. Available at: https://chuvash.gks.ru/official_publications.
- Chuvashiya v tsifrakh. 2020: krat. stat. sb. [Chuvashia in numbers. A brief statistical compilation] Cheboksary, Chuvashstat Publ., 2020, 210 p.
About authors
- Vasileva Tatyana Yu.
- Candidate of Economics Sciences, Associate Professor, Accounting and Electronic Business Department, Chuvash State University, Russia, Cheboksary (tanya-7878@mail.ru; )
Article link
Vasileva T.Yu. Features of Industry-Specific Taxation in the Chuvash Republic [Electronic resource] // Oeconomia et Jus. – 2020. – №4. P. 7-14. – URL: https://oecomia-et-jus.ru/en/single/2020/4/2/. DOI: 10.47026/2499-9636-2020-4-7-14.
