EVALUATION OF TAX REVENUE AS A FACTOR ANALYSIS OF THE TAX ON EXTRACTION OF MINERAL RESOURCES
Abstract and keywords
Abstract (English):
The article is devoted to the assessment of the increase in revenues from the tax on the extraction of minerals by the application of methods for assessing the influence of factors. The article presents the results of the application of two methods of factor analysis, which allowed to formulate the advantages and disadvantages of their using.

Keywords:
taxation, tax on extraction of mineral resources, tax revenues, tax rates, tax incentives, budget
Text
Publication text (PDF): Read Download
References

1. Malkina M. Yu., Balakin R. V. Factor analysis of the dynamics of tax revenues of the subjects of the Russian Federation according to the DuPont method. Bulletin of the Nizhny Novgorod University N. I. Lobachevsky, 2014, no. 1 (2), pp. 310-315. (In Russ.)

2. Reporting data in the form no. 5-NDPI, consolidated for the whole of the Russian Federation for the period 2008-2019. URL: https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/7600136/ (accessed 16.09.2021). (In Russ.)

3. Reporting data according to the form no. 5-NDPI, in the context of the constituent entities of the Russian Federation for the period 2008-2019. URL: https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/7600136/ (accessed 16.09.2021). (In Russ.)


Login or Create
* Forgot password?