Statistical Analysis of Differentiation of the Development of Territories Based on the Assessment of the Effectiveness of the Use of Tax Potential (Case Study: Municipalities of the Tambov Region)

Abstract

The article discusses directions for improving the methodology of interterritorial differentiation analysis based on the assessment of the effectiveness of the use of tax potential (on the example of the Tambov region).In the introductory part of the article on the basis of official domestic statistics the authors characterize features of the constituent entity of the Russian Federation under consideration. This is necessary for a well-founded interpretation of the results of an interterritorial comparative analysis of the effectiveness of the formation and use of tax revenues – an important component of the municipal budget.The main part sets out methodological principles for calculating the generalizing indicator of the effectiveness of the realized tax potential of municipalities; data from the Federal State Statistics Service and the Federal Tax Service are used as sources of information.Based on the methodology recommended by the authors, an interregional analysis of the effectiveness of the tax potential in 2013 (before sanctions and anti-sanctions measures were introduced in 2014) and 2019 (before the start of the coronavirus pandemic in 2020) was carried out.The paper reveals interregional differences in the dynamics of the gross regional product (GRP), the intensity of structural shifts, the size and changes in tax revenues. The existing differences between the urban and rural areas of the Tambov region are studied in terms of the efficiency of using their tax potentials.Based on the conducted statistical analysis, the authors come to the conclusion that in the ranking according to the generalizing indicator of the efficiency of the realized tax potential of municipalities of the Tambov region, there is a decrease in the positions of cities. At the same time, there is an increase in agricultural production in the region due to the implementation of Russia's food security strategy. In this regard, it is suggested that agriculture will stimulate the development of manufacturing industries in cities, which will result in the improve in their ranking.