INEQUALITY OF DISTRIBUTION OF TAX POTENTIAL OF SUBJECTS OF THE RUSSIAN FEDERATION

Abstract

For regions, currently the main task is to maintain the level and quality of life of the population, however, is impossible without adequate material base, which should be formed at the expense of own sources, but not at the expense of financial aid from the Federal government. In the absence of the possibility of full funding of programs in the regions from the Federal budget, in connection with the economic turbulence of recent years, in the first place for regional authorities comes the task of finding their own sources of income. Tax capacity of regions is one of the main sources of revenues of budgets of subjects of the Russian Federation. The actual problem of regional economies is the inequality of its distribution in the subjects of the Russian Federation, which shows the analysis of the collection of Federal, regional and local taxes in the districts. The article substantiates the influence of factors on inter-regional differentiation of tax potential. Analysed the tax potential of the Oryol region and the influence of the structure of the tax base. On the basis of the analysis, the forecast of tax revenues in Orel region