| | PROBLEMS OF MODERN ECONOMICS, N 1 (69), 2019 | | FINANCE AND CREDIT SYSTEM: BUDGET, CURRENCY AND CREDIT REGULATION OF ECONOMY, INVESTMENT RESOURCES | | Sedova T. V. Assistant Professor, Financial University under the Government of the Russian Federation (Moscow), PhD (Pedagogics) Sergeev A. V. PhD student, Department of Financial Markets, Financial University under the Government of the Russian Federation (Moscow)
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| At the present-day stage of economic development tax revenues constitute the major part of revenues in any budget system. Structural and dynamic analysis of Russian tax revenues in the context of macroeconomic indeterminacy allows describe specific features and major tendencies of the country’s financial market. The article presents results of the analysis focusing on the dynamics and structure of tax revenues in Russian consolidated budget over the period between 2008 and 2017, discusses their types, and explains their decrease in various time periods. The authors construct an econometric model that allows to evaluate the degree of mutual relations between the dynamics of tax income and the price per 1 barrel of Brent crude oil. | Key words: tax income, tax revenues, budget revenues, budget system, tax, fees, excise, econometric model, analysis of dynamics | Pages: 126 - 129 |
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